0001213900-23-051134.txt : 20230726 0001213900-23-051134.hdr.sgml : 20230726 20230623091225 ACCESSION NUMBER: 0001213900-23-051134 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Peraso Inc. CENTRAL INDEX KEY: 0000890394 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 770291941 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2309 BERING DRIVE CITY: SAN JOSE STATE: CA ZIP: 95131 BUSINESS PHONE: 408 418 7500 MAIL ADDRESS: STREET 1: 2309 BERING DRIVE CITY: SAN JOSE STATE: CA ZIP: 95131 FORMER COMPANY: FORMER CONFORMED NAME: MoSys, Inc. DATE OF NAME CHANGE: 20060530 FORMER COMPANY: FORMER CONFORMED NAME: MONOLITHIC SYSTEM TECHNOLOGY INC DATE OF NAME CHANGE: 19960613 CORRESP 1 filename1.htm

June 23, 2023

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

RE:

Peraso Inc.

Registration Statement on Form S-1

Filed June 16, 2023

File No. 333-272729

Acceleration Request

Requested Date: Monday, June 26, 2023

Requested Time: 5:00 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-272729) (the “Registration Statement”) to become effective on Monday, June 26, 2023 at 5:00 p.m. Eastern Time, or as soon thereafter as possible, or at such later time as the Registrant or its outside counsel, Mitchell Silberberg & Knupp LLP, may orally request via telephone call to the staff.

Once the Registration Statement has been declared effective, please orally confirm that event with our outside counsel by calling Blake Baron at (917) 546-7709.

	Very truly yours,

	Peraso Inc.

	By:	/s/ James Sullivan
		James Sullivan
		Chief Financial Officer

Peraso Inc. – 2309 Bering Dr., San Jose, CA 95131 – Tel: 408.418.7500 – www.perasoinc.com