# EDGAR Filing Document

**Accession Number:** 0001680062
**File Stem:** 0000000000-23-000814
**Filing Date:** 2023-1
**Character Count:** 5488
**Document Hash:** 85a071e6fadfc49b208597409cc22233
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000814.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0000000000-23-000814

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230125

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACM Research, Inc.
- **CENTRAL INDEX KEY:** 0001680062
- **STANDARD INDUSTRIAL CLASSIFICATION:** SPECIAL INDUSTRY MACHINERY, NEC [3559]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 42307 OSGOOD ROAD, SUITE I
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94539
- **BUSINESS PHONE:** 510-445-3700

**MAIL ADDRESS:**
- **STREET 1:** 42307 OSGOOD ROAD, SUITE I
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94539

## Text-Extract

```

United States securities and exchange commission logo

                            January 25, 2023

       Mark McKechnie
       Chief Financial Officer, Executive Vice President and Treasurer
       ACM Research, Inc.
       42307 Osgood Road, Suite I
       Fremont, California 94539

                                                        Re: ACM Research, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Form 10-Q for
Fiscal Quarters Ended June 30, 2022
                                                            File No. 001-38273

       Dear Mark McKechnie:

               We have reviewed your December 5, 2022 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       October 26, 2022 letter.

       Form 10-Q for the Fiscal Quarters Ended September 30, 2022

       Item 2. Managements Discussion and Analysis of Financial Condition and
Results of Operations,
       page 39

   1.                                                   You state on page 14 of
your Form 10-Q that in October, 2022 the U.S. Department of
                                                        Commerce    enacted new
rules aimed at restricting U.S. support for the PRC   s ability to
                                                        manufacture advanced
semiconductors." Please describe the material effects on your
                                                        business of such new
rules and provide related risk factor disclosure.
               You may contact Inessa Kessman, Senior Staff Accountant, at
202-551-3371 or Robert
       Littlepage, Accounting Branch Chief, at 202-551-3361 if you have any
questions.
 Mark McKechnie
ACM Research, Inc.
January 25, 2023
Page 2

FirstName LastNameMark McKechnie   Sincerely,
Comapany NameACM Research, Inc.
                                   Division of Corporation Finance
January 25, 2023 Page 2            Office of Technology
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 25, 2023

Mark McKechnie  
Chief Financial Officer, Executive Vice President and Treasurer  
ACM Research, Inc.  
42307 Osgood Road, Suite I  
Fremont, California 94539

**Re: ACM Research, Inc.**

**Form 10-K for the Fiscal Year Ended December 31, 2021**

**Form 10-Q for Fiscal Quarters Ended June 30, 2022**

**File No. 001-38273**

Dear Mark McKechnie:

We have reviewed your December 5, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 26, 2022 letter.

Form 10-Q for the Fiscal Quarters Ended September 30, 2022

Item 2. Managements Discussion and Analysis of Financial Condition and Results of Operations, page 39

1. You state on page 14 of your Form 10-Q that in October, 2022 the U.S. Department of Commerce “enacted new rules aimed at restricting U.S. support for the PRC’s ability to manufacture advanced semiconductors.” Please describe the material effects on your business of such new rules and provide related risk factor disclosure.

You may contact Inessa Kessman, Senior Staff Accountant, at 202-551-3371 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have any questions.

Mark McKechnie
ACM Research, Inc.
January 25, 2023
Page 2

Sincerely,

Division of Corporation Finance
Office of Technology