0001193125-23-274686.txt : 20231212 0001193125-23-274686.hdr.sgml : 20231212 20231109185055 ACCESSION NUMBER: 0001193125-23-274686 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shimmick Corp CENTRAL INDEX KEY: 0001887944 STANDARD INDUSTRIAL CLASSIFICATION: HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600] IRS NUMBER: 843749368 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 530 TECHNOLOGY DRIVE STREET 2: SUITE 300 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: 949.333.1500 MAIL ADDRESS: STREET 1: 530 TECHNOLOGY DRIVE STREET 2: SUITE 300 CITY: IRVINE STATE: CA ZIP: 92618 FORMER COMPANY: FORMER CONFORMED NAME: SCCI National Holdings, Inc. DATE OF NAME CHANGE: 20211013 CORRESP 1 filename1.htm CORRESP

November 9, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Stacie Gorman

Jeffrey Gabor

 

Re:

Shimmick Corporation (the “Company”)

Registration Statement on Form S-1 (the “Registration Statement”)

File No. 333-274870

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on November 7, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on November 8, 2023, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.

[Signature Page Follows]

Very truly yours,
ROTH CAPITAL PARTNERS, LLC
By:  

/s/ Aaron Gurewitz

Name:   Aaron Gurewitz
Title:   President & Head of Investment Banking

[Signature Page to Withdrawal of Underwriters’ Acceleration Request]