0001193125-24-029941.txt : 20240313 0001193125-24-029941.hdr.sgml : 20240313 20240209160657 ACCESSION NUMBER: 0001193125-24-029941 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIXELWORKS, INC CENTRAL INDEX KEY: 0001040161 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 911761992 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16760 SW UPPER BOONES FERRY RD. STREET 2: SUITE 101 CITY: PORTLAND STATE: OR ZIP: 97224 BUSINESS PHONE: (503) 601-4545 MAIL ADDRESS: STREET 1: 16760 SW UPPER BOONES FERRY RD. STREET 2: SUITE 101 CITY: PORTLAND STATE: OR ZIP: 97224 FORMER COMPANY: FORMER CONFORMED NAME: PIXELWORKS INC DATE OF NAME CHANGE: 20000210 CORRESP 1 filename1.htm CORRESP

Pixelworks, Inc.

16760 SW Upper Boones Ferry Rd., Suite 101

Portland, Oregon 97224

February 9, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0409

Attention: Ms. Jenny O’Shanick and Mr. Bradley Ecker

 

RE:

Pixelworks, Inc.

Registration Statement on Form S-3

File No. 333-275569

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Pixelworks, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-3, as amended by Pre-Effective Amendment No. 1 filed on November 16, 2023, Pre-Effective Amendment No. 2 filed on January 5, 2024, Pre-Effective Amendment No. 3 filed on February 2, 2024, and Pre-Effective Amendment No. 4 filed on February 9, 2024 (the “Registration Statement”), be accelerated to 5:00 p.m., Eastern Time, on February 13, 2024, or as soon thereafter as may be practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Christina F. Pearson of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4756, or in her absence, Chantele Karim at (650) 233-4527.

 

Very truly yours,
Pixelworks, Inc.
By:   /s/ Haley F. Aman
  Haley F. Aman
  Chief Financial Officer

Copy to:

Todd A. DeBonis, Pixelworks, Inc.

Christina F. Pearson, Pillsbury Winthrop Shaw Pittman LLP