February 8, 2019
By EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Michael Fay
Amanda Ravitz
| Re: | ACM Research, Inc. Registration Statement on Form S-3 File No. 333-228734 Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ACM Research, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-228734) (as amended, the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern time on February 12, 2019, or as soon thereafter as practicable.
Please do not hesitate to contact our legal counsel, Mark L. Johnson, at (617) 261-3260, if you have any questions or would like additional information regarding this matter.
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Sincerely,
ACM Research, INC.
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| By: | /s/ David H. Wang
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| | David H. Wang | |
| | Chief Executive Officer and President
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| Lisa Feng, ACM Research, Inc. Mark L. Johnson, K&L Gates LLP |
