0001104659-18-070087.txt : 20181227 0001104659-18-070087.hdr.sgml : 20181227 20181127150828 ACCESSION NUMBER: 0001104659-18-070087 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181127 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 FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 175 TECHNOLOGY DRIVE, SUITE 150 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: 949-435-0025 MAIL ADDRESS: STREET 1: 175 TECHNOLOGY DRIVE, SUITE 150 CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm

 

 

NETLIST, INC.

175 Technology Drive, Suite 150

Irvine, California 92618

 

 

November 27, 2018

 

Via EDGAR

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Eric Atallah

 

Re:

Netlist, Inc.

 

Registration Statement on Form S-3

 

Filed on November 13, 2018

 

File No. 333- 228348

 

Acceleration Request

 

Ladies and Gentleman:

 

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Netlist, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to Wednesday, November 28, 2018, at 4:00 p.m. EST, or as soon as thereafter practicable.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

Please call Scott Stanton or Jacqulyn Lewis of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (858) 314-1500, with any comments or questions regarding the Registration Statement.

 

 

Very truly yours,

 

 

 

Netlist, Inc.

 

 

 

/s/ Gail M. Sasaki

 

Gail M. Sasaki

 

Chief Financial Officer

 

cc:

Netlist, Inc.

 

Chun K. Hong, Chief Executive Officer

 

 

 

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

 

Scott Stanton, Esq.

 

Jacqulyn Lewis, Esq.

 

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