Correspondence 0001193125-23-266477 from Shimmick Corp (SHIM)
Shimmick Corp
Date: Oct. 30, 2023 · CIK: 0001887944 · Accession: 0001193125-23-266477
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274870
Letter
October 30, 2023
VIA EDGAR
Stacie Gorman
Jeffrey Gabor
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Shimmick Corporation
Acceleration Request for Shimmick Corporation
Registration Statement on Form S-1
File No. 333-274870
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Shimmick Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In this regard, the Company is aware of its obligations under the Securities Act.
If you require any additional information with respect to this letter, please contact Zachary Davis at (404) 572-2770 or Alan Noskow at (202) 626-5572 of King & Spalding LLP.
[Signature Page Follows]
Very truly yours,
SHIMMICK CORPORATION
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CORRESP 1 filename1.htm CORRESP October 30, 2023 VIA EDGAR Stacie Gorman Jeffrey Gabor Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Shimmick Corporation Acceleration Request for Shimmick Corporation Registration Statement on Form S-1 File No. 333-274870 Ladies and Gentlemen: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Shimmick Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In this regard, the Company is aware of its obligations under the Securities Act. If you require any additional information with respect to this letter, please contact Zachary Davis at (404) 572-2770 or Alan Noskow at (202) 626-5572 of King & Spalding LLP. [Signature Page Follows] Very truly yours, SHIMMICK CORPORATION By: /s/ Devin J. Nordhagen Name: Devin J. Nordhagen Title: Executive Vice President, Chief Financial Officer cc: Mitchell B. Goldsteen, Shimmick Corporation Steven E. Richards, Shimmick Corporation Zachary Davis, King & Spalding LLP Alan Noskow, King & Spalding LLP [Signature Page to Shimmick Corporation Acceleration Request]