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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 25, 2025
Author
Division of
Form
UPLOAD
Company
Wolfspeed Texas LLC (CIK 0002086883)

Letter

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:

September 25, 2025

Melissa Garrett Senior Vice President - Legal & Secretary WOLFSPEED, INC. 4600 Silicon Drive Durham, North Carolina 27703

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

Show Raw Text
<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>