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August 20, 2021 |
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VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Mindy Hooker |
| John Cash |
| Asia Timmons-Pierce |
| Jay Ingram |
| Re: | Arteris, Inc. |
| Amendment No. 1 to |
| Draft Registration Statement on Form S-1 |
| Submitted July 26, 2021 |
| CIK No. 0001667011 |
Ladies and Gentlemen:
Arteris, Inc. (the “Company”) has submitted to the U.S. Securities and Exchange Commission (the “Commission”) on the date hereof a revised draft Registration Statement on Form S-1 (the “Amendment No. 2”). The Company previously submitted to the Commission on June 11, 2021 a draft Registration Statement on Form S-1 on a confidential basis pursuant to Title I, Section 106 under the Jumpstart Our Business Startups Act, as amended by Amendment No. 1 of the draft Registration Statement (“Amendment No. 1”) submitted on July 26, 2021. Amendment No. 2 has been revised to reflect the Company’s response to the comment letter to Amendment No. 1 received on August 9, 2021 from the staff of the Commission (the “Staff”), and we are hereby providing the Company’s response to the Staff’s letter.
