0000000000-23-000814.txt : 20230313 0000000000-23-000814.hdr.sgml : 20230313 20230125093006 ACCESSION NUMBER: 0000000000-23-000814 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230125 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ACM Research, Inc. CENTRAL INDEX KEY: 0001680062 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 000000000 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 42307 OSGOOD ROAD, SUITE I CITY: FREMONT STATE: CA ZIP: 94539 BUSINESS PHONE: 510-445-3700 MAIL ADDRESS: STREET 1: 42307 OSGOOD ROAD, SUITE I CITY: FREMONT STATE: CA ZIP: 94539 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo January 25, 2023 Mark McKechnie Chief Financial Officer, Executive Vice President and Treasurer ACM Research, Inc. 42307 Osgood Road, Suite I Fremont, California 94539 Re: ACM Research, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Form 10-Q for Fiscal Quarters Ended June 30, 2022 File No. 001-38273 Dear Mark McKechnie: We have reviewed your December 5, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 26, 2022 letter. Form 10-Q for the Fiscal Quarters Ended September 30, 2022 Item 2. Managements Discussion and Analysis of Financial Condition and Results of Operations, page 39 1. You state on page 14 of your Form 10-Q that in October, 2022 the U.S. Department of Commerce enacted new rules aimed at restricting U.S. support for the PRC s ability to manufacture advanced semiconductors." Please describe the material effects on your business of such new rules and provide related risk factor disclosure. You may contact Inessa Kessman, Senior Staff Accountant, at 202-551-3371 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have any questions. Mark McKechnie ACM Research, Inc. January 25, 2023 Page 2 FirstName LastNameMark McKechnie Sincerely, Comapany NameACM Research, Inc. Division of Corporation Finance January 25, 2023 Page 2 Office of Technology FirstName LastName