0000000000-18-031293.txt : 20181106 0000000000-18-031293.hdr.sgml : 20181106 20181004103432 ACCESSION NUMBER: 0000000000-18-031293 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181004 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SMART Global Holdings, Inc. CENTRAL INDEX KEY: 0001616533 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 981013909 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 39870 EUREKA DRIVE CITY: NEWARK STATE: CA ZIP: 94560-4809 BUSINESS PHONE: (510) 623-1231 MAIL ADDRESS: STREET 1: 39870 EUREKA DRIVE CITY: NEWARK STATE: CA ZIP: 94560-4809 PUBLIC REFERENCE ACCESSION NUMBER: 0000950103-18-010926 LETTER 1 filename1.pdf begin 644 filename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Registration Statement on Form S-3 Filed September 20, 2018 File No. 333-227451 Dear Mr. Goldberg: 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 Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Alan F. Denenberg