SEC Comment Letter for Corsair Gaming, Inc. (CRSR) (CIK 0001743759) (CRSR) — Jul 29, 2022
Corsair Gaming, Inc. (CRSR) (CIK 0001743759)
Date: July 29, 2022 · CIK: 0001743759 · Accession: 0000000000-22-007966
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File numbers found in text: 333-266289
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United States securities and exchange commission logo
July 29, 2022
Michael Potter
Chief Financial Officer
Corsair Gaming, Inc.
115 N. McCarthy Boulevard
Milpitas, California 95035
Re:Corsair Gaming, Inc.
Registration Statement on Form S-3
Filed July 22, 2022
File No. 333-266289
Dear Mr. Potter:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology