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CORRESP Filing

Corsair Gaming, Inc.
Date: Aug. 13, 2025 · CIK: 0001743759 · Accession: 0001193125-25-179977

Offering / Registration Process

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File numbers found in text: 333-289391

Date
August 13, 2025
Author
Michael G. Potter
Form
CORRESP
Company
Corsair Gaming, Inc.

Letter

Re:

Corsair Gaming, Inc. 115 N. McCarthy Boulevard Milpitas, California 95035 August 13, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549

Corsair Gaming, Inc.

Registration Statement on Form S-3

(File No. 333-289391) Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Corsair Gaming, Inc. (the “ Company ”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 initially filed on August 7, 2025 (the “ Registration Statement ”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on August 15, 2025, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Freshfields US LLP, by calling Phillip Stoup at (415) 400-2199.

Very truly yours,
Corsair Gaming, Inc.

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CORRESP
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 CORRESP

 Corsair Gaming, Inc.
 115 N. McCarthy Boulevard
 Milpitas, California 95035
 August 13, 2025 VIA EDGAR
 United States Securities and Exchange Commission
 Division of Corporation Finance 100 F Street, NE
 Washington, D.C. 20549

 Re:

 Corsair Gaming, Inc.

 Registration Statement on Form S-3

 (File No. 333-289391)
 Ladies and Gentlemen: In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Corsair Gaming, Inc. (the “ Company ”) hereby requests acceleration of the effective date of its Registration Statement on
Form S-3 initially filed on August 7, 2025 (the “ Registration Statement ”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern
Time, on August 15, 2025, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Freshfields US LLP, by calling Phillip Stoup at
(415) 400-2199.

 Very truly yours,

 Corsair Gaming, Inc.

 By:

 /s/ Michael G. Potter

 Name:

 Michael G. Potter

 Title:

 Chief Financial Officer
 cc:
 Carina Tan, Corsair Gaming, Inc. Phillip S. Stoup, Freshfields
US LLP Shira Oyserman, Freshfields US LLP