-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AbTvkg3Qy0qOPX02T4zUG3W19WKZcNKZCCb7AjtH/xQhiU53vOCfd4amTG0HSwmO nsg8+zfZSa6tYi3P3ZS18A== 0001104659-06-077705.txt : 20070124 0001104659-06-077705.hdr.sgml : 20070124 20061127152718 ACCESSION NUMBER: 0001104659-06-077705 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NETLIST INC CENTRAL INDEX KEY: 0001282631 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 954812784 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 475 GODDARD CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm

NETLIST, INC.

475 Goddard

Irvine, California 92618

November 27, 2006

VIA EDGAR AND FEDEX

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

RE:

Netlist, Inc.

 

Registration Statement on Form S-1 (File No. 333-136735)

 

Dear Sir or Madam:

Pursuant to Rules 461 and 430A under the Securities Act of 1933, as amended, Netlist, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (No. 333-136735) be accelerated to November 29, 2006, at 4:00 p.m. Eastern time, or as soon as practicable thereafter.

In addition, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form 8-A filed with the Securities and Exchange Commission on November 27, 2006, be accelerated so that it will coincide with the effective date of the Registration Statement on Form S-1 referred to above.

Thank you for your cooperation and assistance in this matter.

 

Sincerely yours,

 

 

 

NETLIST, INC.

 

 

 

 

 

By:

/s/ Lee Kim

 

 

 

Lee Kim

 

 

Vice President, Chief Financial Officer

 

 

and Secretary

 


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