Correspondence 0001193125-23-269283 from Shimmick Corp (SHIM)
Shimmick Corp
Date: Nov. 2, 2023 · CIK: 0001887944 · Accession: 0001193125-23-269283
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File numbers found in text: 333-274870
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CORRESP 1 filename1.htm CORRESP November 2, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Stacie Gorman Jeffrey Gabor Re: Shimmick Corporation (the “Company”) Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-274870 Withdrawal of Acceleration Request Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on October 30, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date. [Signature Page Follows] Very truly yours, ROTH CAPITAL PARTNERS, LLC By: /s/ Aaron Gurewitz Name: Aaron Gurewitz Title: President & Head of Investment Banking [Signature Page to Withdrawal of Underwriters’ Acceleration Request]