Corporate Office: 4281 Technology Drive Fremont, CA 94538 Ph: 510-438-4700 www.axt.com
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:Sergio Chinos, Staff Attorney
Asia Timmons-Pierce, Special Counsel
Re: | AXT, Inc. |
Registration Statement on Form S-3
Filed July 27, 2021
File No. 333-258196
Acceleration Request
Requested Date:May 17, 2022
Requested Time:4:00 PM Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AXT, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-258196) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff of the Securities and Exchange Commission. The Company hereby authorizes Andrew D. Hoffman of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Andrew D. Hoffman at (650) 849-3240 or ahoffman@wsgr.com.
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Securities and Exchange Commission
May 13, 2022
Page 2
Please direct any questions or comments regarding this acceleration request to Andrew D. Hoffman at (650) 849-3240.
Sincerely,
AXT, INC.
By: Gary L. Fischer
Chief Financial Officer and Corporate Secretary
cc:Dr. Morris S. Young, AXT, Inc.
Andrew D. Hoffman, Esq., Wilson Sonsini Goodrich & Rosati, Professional Corporation