# EDGAR Filing Document

**Accession Number:** 0002023554
**File Stem:** 0001193125-25-134107
**Filing Date:** 2025-6
**Character Count:** 2935
**Document Hash:** 9386f7839e8d59cf51172a6d410d8f20
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-134107.hdr.sgml**: 20250820

**ACCESSION NUMBER**: 0001193125-25-134107

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250603

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sandisk Corp
- **CENTRAL INDEX KEY:** 0002023554
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER STORAGE DEVICES [3572]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 991508671
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0628

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 951 SANDISK DRIVE
- **CITY:** MILPITAS
- **STATE:** CA
- **ZIP:** 95035
- **BUSINESS PHONE:** 408-801-1000

**MAIL ADDRESS:**
- **STREET 1:** 951 SANDISK DRIVE
- **CITY:** MILPITAS
- **STATE:** CA
- **ZIP:** 95035

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SanDisk Corp
- **DATE OF NAME CHANGE:** 20240529

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SanDisk Corp/DE
- **DATE OF NAME CHANGE:** 20240515

**SANDISK CORPORATION** 

951 Sandisk Drive

Milpitas, California 95035

June 3, 2025

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Uwem Bassey

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jan Woo

---

| | |
|:---|:---|
| **Re:** | **Request for Effectiveness for Sandisk Corporation**  |

---

**Registration Statement on Form S-1 (File No. 333-286626)** 

To the addressees set forth above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-286626) (the "***Registration Statement***") of Sandisk Corporation (the "***Company***"). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on June 5, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, O'Melveny & Myers LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, O'Melveny & Myers LLP, by calling Shelly Heyduk at (949) 823-7968 or Ryan Coombs at (415) 984-8943.

Thank you for your assistance in this matter. If you have any questions or comments regarding the foregoing, please do not hesitate to contact Ms. Heyduk or Mr. Coombs at the telephone numbers above.

---

| | |
|:---|:---|
|  Very truly yours, | Very truly yours, |
| **SANDISK CORPORATION** | **SANDISK CORPORATION** |
| By: | /s/ Bernard Shek |
|  | Bernard Shek |
|  | Chief Legal Officer and Secretary |

---

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cc: Luis Visoso, Executive Vice President and Chief Financial Officer, Sandisk Corporation Shelly Heyduk, O'Melveny & Myers LLP Ryan Coombs, O'Melveny & Myers LLP