Correspondence 0001193125-23-274689 from Shimmick Corp (SHIM)
Shimmick Corp
Date: Nov. 9, 2023 · CIK: 0001887944 · Accession: 0001193125-23-274689
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-1500, 333-274870
Letter
SHIMMICK CORPORATION
530 Technology Drive, Suite 300
Irvine, CA 92618
(949) 333-1500
November 9, 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 November 7, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on November 8, 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.
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 SHIMMICK CORPORATION 530 Technology Drive, Suite 300 Irvine, CA 92618 (949) 333-1500 November 9, 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 November 7, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on November 8, 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. 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 Withdrawal of Acceleration Request]