SEC Comment Letter 0000000000-23-012232 to SkyWater Technology, Inc (SKYT) (CIK 0001819974) (SKYT)
SkyWater Technology, Inc (SKYT) (CIK 0001819974)
Date: Nov. 8, 2023 · CIK: 0001819974 · Accession: 0000000000-23-012232
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File numbers found in text: 001-40345
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United States securities and exchange commission logo
November 8, 2023
Steve Manko
Chief Financial Officer
SkyWater Technology, Inc.
2401 East 86th Street
Bloomington, Minnesota 55425
Re:SkyWater Technology, Inc.
Form 10-K for the Fiscal Year Ended January 1, 2023
File No. 001-40345
Dear Steve Manko:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing