SEC Comment Letter 0000000000-25-010444 to Wolfspeed Texas LLC (CIK 0002086883)
Wolfspeed Texas LLC (CIK 0002086883)
Date: Sept. 25, 2025 · CIK: 0002086883 · Accession: 0000000000-25-010444
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> September 25, 2025 Melissa Garrett Senior Vice President - Legal & Secretary WOLFSPEED, INC. 4600 Silicon Drive Durham, North Carolina 27703 Re: WOLFSPEED, INC. Application for Qualification of Indentures Under the Trust Indenture Act of 1939 on Form T-3 Filed September 22, 2025 File No. 022-29128 Dear Melissa Garrett: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Roderick O. Branch </TEXT> </DOCUMENT>