0000000000-19-009585.txt : 20190716 0000000000-19-009585.hdr.sgml : 20190716 20190607144816 ACCESSION NUMBER: 0000000000-19-009585 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190607 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SMART Global Holdings, Inc. CENTRAL INDEX KEY: 0001616533 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 981013909 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0830 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 39870 EUREKA DRIVE CITY: NEWARK STATE: CA ZIP: 94560-4809 BUSINESS PHONE: (510) 623-1231 MAIL ADDRESS: STREET 1: 39870 EUREKA DRIVE CITY: NEWARK STATE: CA ZIP: 94560-4809 PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-18-025456 LETTER 1 filename1.pdf begin 644 filename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Box 309 Ugland House Grand Cayman, Cayman Islands KY1-1104 Re: SMART Global Holdings, Inc. Form 10-K for the Fiscal Year Ended August 31, 2018 Filed October 30, 2018 Form 10-Q for the Quarterly Period Ended March 1, 2019 Filed March 28, 2019 Response dated May 15, 2019 File No. 001-38102 Dear Mr. Pacheco: We have reviewed your May 15, 2019 response to our comment letter and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 2, 2019 letter. Form 10-Q for the Quarterly Period Ended March 1, 2019 Note 1 - Basis of Presentation and Principles of Consolidation (d) Revenue, page 8 1. We note your response to prior comment 2 regarding the presentation of gross billings. Please revise future filings to clarify what your gross billings represent and the relationship of gross billings in the context of your role as an agent to revenue recognized, cash flows, and changes in your working capital accounts. Jack Pacheco SMART Global Holdings, Inc. June 7, 2019 Page 2 Please contact Eric Atallah at (202) 551-3663 or Lynn Dicker, Senior Accountant, at (202) 551-3616 with any questions. FirstName LastNameJack Pacheco Sincerely, Comapany NameSMART Global Holdings, Inc. Division of Corporation Finance June 7, 2019 Page 2 Office of Electronics and Machinery FirstName LastName