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DLA Piper LLP (US) |
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1000 Louisiana Street, Suite 2800 | |
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Houston, Texas 77002-5005 | |
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www.dlapiper.com | |
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Frank Wu | |
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frank.wu@dlapiper.com | |
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T 713.425.8446 | |
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F 713.300.6046 |
August 13, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Attention: |
Russell Mancuso |
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Tom Jones |
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Praveen Kartholy |
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Gary Todd |
Re: Registration Statement on Form S-1 for Applied Optoelectronics, Inc.
Filed on August 13, 2013
Ladies and Gentlemen:
We are submitting this letter on behalf of Applied Optoelectronics, Inc. (the “Company”) to the staff (the “Staff”) of the Securities and Exchange Commission as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”). For the convenience of the Staff, we are providing by overnight delivery to the Staff a copy of this letter and four marked copies of the Registration Statement (against Amendment No. 2 to the Registration Statement confidentially submitted on June 28, 2013).
If you should have any questions regarding the above or the Registration Statement, please do not hesitate to call the undersigned at (713) 425-8446.
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Very truly yours, |
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DLA Piper LLP (US) |
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/s/ Frank Wu |
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Frank Wu |
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Partner |
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cc: |
Chi-Hsiang (Thompson) Lin (Applied Optoelectronics, Inc.) |