0001193125-23-274692.txt : 20231212 0001193125-23-274692.hdr.sgml : 20231212 20231109185626 ACCESSION NUMBER: 0001193125-23-274692 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

Stacie Gorman

Jeffrey Gabor

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Shimmick Corporation

Acceleration Request for Shimmick Corporation

Registration Statement on Form S-1

File No. 333-274870

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Shimmick Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 5:00 p.m., Eastern Time, on November 13, 2023, or as soon as possible thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In this regard, the Company is aware of its obligations under the Securities Act.

If you require any additional information with respect to this letter, please contact Zachary Davis at (404) 572-2770 or Alan Noskow at (202) 626-5572 of King & Spalding LLP.

[Signature Page Follows]

Very truly yours,
SHIMMICK CORPORATION
By:   /s/ Devin J. Nordhagen
Name:   Devin J. Nordhagen
Title:   Executive Vice President, Chief Financial Officer

 

cc:

Mitchell B. Goldsteen, Shimmick Corporation

Steven E. Richards, Shimmick Corporation

Zachary Davis, King & Spalding LLP

Alan Noskow, King & Spalding LLP

[Signature Page to Shimmick Corporation Acceleration Request]