TEXT-EXTRACT 2 filename2.txt June 20, 2019 Mark Voll Chief Financial Officer Aquantia Corp 91 E. Tasman Drive, Suite 100 San Jose, CA 95134 Re: Aquantia Corp Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 6, 2019 File No. 001-38270 Dear Mr. Voll: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Electronics and Machinery