Correspondence 0001193125-25-014866 from Sandisk Corp (SNDK)
Sandisk Corp
Date: Jan. 29, 2025 · CIK: 0002023554 · Accession: 0001193125-25-014866
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File numbers found in text: 001-42420
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CORRESP 1 filename1.htm CORRESP Sandisk Corporation 951 Sandisk Drive Milpitas, California 95035 January 29, 2025 VIA EDGAR Office of Technology Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Kathleen Collins Uwem Bassey Matthew Derby Re: Acceleration Request for Sandisk Corporation Registration Statement on Form 10-12B Amendment No. 3 Filed January 27, 2025 File No. 001-42420 CIK No. 0002023554 Ladies and Gentlemen: Reference is made to the Registration Statement on Form 10 (File No. 001-42420) (as amended, the “Registration Statement”) filed by Sandisk Corporation (the “Company”) with the United States Securities and Exchange Commission (the “Commission”). The Company hereby respectfully requests that the effective date of the Registration Statement be accelerated by the Commission to 4:30 p.m., Eastern time, on January 31, 2025, or as soon as practicable thereafter, pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder. If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please contact Thomas J. Ivey of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4522 or Christopher J. Bors of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-3188. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Ivey or Mr. Bors, with such effectiveness also be confirmed in writing. *** Very truly yours, Sandisk Corporation /s/ Bernard Shek Bernard Shek Secretary cc: Thomas J. Ivey Christopher J. Bors Skadden, Arps, Slate, Meagher & Flom LLP