Correspondence 0001193125-23-232354 from ARM HOLDINGS PLC /UK (ARM) (CIK 0001973239) (ARM)
ARM HOLDINGS PLC /UK (ARM) (CIK 0001973239)
Date: Sept. 11, 2023 · CIK: 0001973239 · Accession: 0001193125-23-232354
AI Filing Summary & Sentiment
File numbers found in text: 333-274120
Letter
ARM HOLDINGS PLC
110 Fulbourn Road
Cambridge CB1 9NJ
United Kingdom
September 11, 2023
VIA EDGAR
Attention: Jenny O’Shanick, Erin Purnell
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Arm Holdings plc
Registration Statement on Form F-1
File No. 333-274120
Ladies and Gentlemen,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Arm Holdings plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 4:00 p.m. (New York City time) on September 13, 2023 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. 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 Justin R. Salon of Morrison & Foerster LLP by phone at (202) 887-8785. The Company hereby authorizes Mr. Salon to orally modify or withdraw this request for acceleration.
Very truly yours,
Arm Holdings plc
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CORRESP 1 filename1.htm CORRESP ARM HOLDINGS PLC 110 Fulbourn Road Cambridge CB1 9NJ United Kingdom September 11, 2023 VIA EDGAR Attention: Jenny O’Shanick, Erin Purnell Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Arm Holdings plc Registration Statement on Form F-1 File No. 333-274120 Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Arm Holdings plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 4:00 p.m. (New York City time) on September 13, 2023 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. 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 Justin R. Salon of Morrison & Foerster LLP by phone at (202) 887-8785. The Company hereby authorizes Mr. Salon to orally modify or withdraw this request for acceleration. Very truly yours, Arm Holdings plc By: /s/ Jason Child Name: Jason Child Title: Chief Financial Officer