United States securities and exchange commission logo January 3, 2024 James Sullivan Chief Financial Officer Peraso Inc. 2309 Bering Dr. San Jose, California 95131 Re: Peraso Inc. Registration Statement on Form S-1 Filed December 22, 2023 File No. 333-276247 Dear James Sullivan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Blake Baron