TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 23, 2021 Barbara Rogan, Esq. General Counsel NeoPhotonics Corporation 3081 Zanker Road San Jose, California 95134 Re: NeoPhotonics Corporation Form S-3 Filed August 16, 2021 File No. 333-258862 Dear Ms. Rogan: 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 Ernest Greene at 202-551-3733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: John H. Sellers, Esq.