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 | ||
