Arteris, Inc.
900 E. Hamilton Ave., Suite 200
Campbell, CA 95008
December 22, 2025
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
| Re: | Arteris, Inc. |
Registration Statement on Form S-3
Filed December 11, 2025
File No. 333-292078
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-292078) (the “Registration Statement”) of Arteris, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on December 23, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Freshfields US LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Freshfields US LLP, by calling Phillip Stoup at (415) 400-2199 or Aashim Usgaonkar at (646) 863-1660.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Arteris, Inc. | ||
| By: | /s/ Nicholas B. Hawkins | |
| Nicholas B. Hawkins | ||
| Vice President and Chief Financial Officer | ||
| CC: | K. Charles Janac, Arteris, Inc. |
Phillip S. Stoup, Freshfields US LLP