EVERSPIN TECHNOLOGIES, INC.
1347 N. Alma School Road
Suite 220
Chandler, Arizona 85224
October 4, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Amanda Ravitz
| RE: | Everspin Technologies, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-213569 |
Ladies and Gentlemen:
Everspin Technologies, Inc. (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 to become effective on October 6, 2016, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
In connection with this request, the Registrant acknowledges that:
| • | should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||
| Everspin Technologies, Inc. | ||
By: | /s/ Phillip LoPresti | |
| Name: Phillip LoPresti | ||
| Title: President and Chief Executive Officer | ||
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]
