TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 17, 2021 Thomas P. Minichiello Chief Financial Officer EMCORE CORP 2015 W. Chestnut Street Alhambra, CA 91803 Re: EMCORE CORP S-3 Filed May 13, 2021 File No. 333-256090 Dear Mr. Minichiello: 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 SiSi Cheng at 202-551-5004 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: James J. Masetti, Esq.