0001437749-18-018847.txt : 20181129 0001437749-18-018847.hdr.sgml : 20181129 20181026085215 ACCESSION NUMBER: 0001437749-18-018847 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GIGA TRONICS INC CENTRAL INDEX KEY: 0000719274 STANDARD INDUSTRIAL CLASSIFICATION: INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825] IRS NUMBER: 942656341 STATE OF INCORPORATION: CA FISCAL YEAR END: 0330 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5990 GLEASON DR CITY: DUBLIN STATE: CA ZIP: 94568 BUSINESS PHONE: 9253294650 MAIL ADDRESS: STREET 1: 5990 GLEASON DR CITY: DUBLIN STATE: CA ZIP: 94568 CORRESP 1 filename1.htm giga20181025_corresp.htm

Giga-tronics Incorporated

5990 Gleason Drive
Dublin, California 94568

 

 

October 26, 2018

 

BY EDGAR

 

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Division of Corporation Finance

Attention: Caleb French, Office of Electronics and Machinery

 

Re: Giga-tronics Incorporated

Registration Statement on Form S-1

Filed October 17, 2018

File No. 333-227874

 

Dear Mr. French:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Giga-tronics Incorporated hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 p.m., Washington, D.C. time, on October 30, 2018, or as soon as practicable thereafter.

 

Thank you for your attention to this matter.

 

 

Sincerely,

 
     
  GIGA-TRONICS INCORPORATED  

 

 

 

 

 

 

 

 

 

By:

/s/ Lutz P. Henckels

 

 

 

Lutz P. Henckels

 

 

 

Executive Vice President and Chief Financial Officer