0001193125-22-233628.txt : 20220930 0001193125-22-233628.hdr.sgml : 20220930 20220830094359 ACCESSION NUMBER: 0001193125-22-233628 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkyWater Technology, Inc CENTRAL INDEX KEY: 0001819974 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 371839853 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2401 EAST 86TH STREET CITY: BLOOMINGTON STATE: MN ZIP: 55425 BUSINESS PHONE: 952-851-5200 MAIL ADDRESS: STREET 1: 2401 EAST 86TH STREET CITY: BLOOMINGTON STATE: MN ZIP: 55425 FORMER COMPANY: FORMER CONFORMED NAME: CMI Acquisition, LLC DATE OF NAME CHANGE: 20200803 CORRESP 1 filename1.htm ACCEL

SKYWATER TECHNOLOGY, INC.

2401 East 86th Street

Bloomington, Minnesota 55425

August 30, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Gregory Herbers

 

  Re:

SkyWater Technology, Inc. - Registration Statement on Form S-3

Registration No. 333-266981

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of SkyWater Technology, Inc., hereby requests that the above referenced Registration Statement be declared effective at 11:00 a.m., Eastern Time, on September 1, 2022, or as soon as practicable thereafter.

 

Very truly yours,
SKYWATER TECHNOLOGY, INC.
By:  

/s/ Steve Manko

  Steve Manko
  Chief Financial Officer