April 26, 2012
VIA EDGAR AND OVERNIGHT COURIER
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: | Russell Mancuso |
Amanda Ravitz |
Re: | Peregrine Semiconductor Corporation |
Amendment No. 7 to Registration Statement on Form S-1
File No. 333-170711
Date Filed: November 19, 2010
Amended: April 12, 2012
Dear Mr. Mancuso and Ms. Ravitz:
Peregrine Semiconductor Corporation (the “Company”) has electronically transmitted via EDGAR Amendment No. 7 (“Amendment No. 7”) to its Registration Statement on Form S-1 (“Registration Statement”), together with certain exhibits thereto. Manually executed signature pages and consents have been executed prior to the time of this electronic filing and will be retained by the Company for five years. We have also enclosed with the couriered delivery of this letter (i) three unmarked hard copies of Amendment No. 7, and (ii) three hard copies of Amendment No. 7 which are marked to show changes to Amendment No. 6 to the Registration Statement filed on April 12, 2012.
Amendment No. 7 has been filed to update the Company’s financial information and other information to comply with the disclosure requirements as an emerging growth company.
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Please do not hesitate to contact me at (858) 436-8010 or my colleague, Jeff Higgins, at (858) 436-8020, if you have any questions or would like additional information regarding this matter.
Very truly yours, | ||
GUNDERSON DETTMER STOUGH VILLENEUVE FRANKLIN & HACHIGIAN, LLP | ||
By: | /S/ GARI CHEEVER | |
Gari Cheever |
cc: | Jay C. Biskupski, Peregrine Semiconductor Corporation |