# EDGAR Filing Document

**Accession Number:** 0000895419
**File Stem:** 0001193125-26-110433
**Filing Date:** 2026-3
**Character Count:** 2547
**Document Hash:** aeb1a2e0334fd1ef023192b1c9660ef2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-110433.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001193125-26-110433

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WOLFSPEED, INC.
- **CENTRAL INDEX KEY:** 0000895419
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 561572719
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0629

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703
- **BUSINESS PHONE:** 9194075300

**MAIL ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703-8475

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE, INC.
- **DATE OF NAME CHANGE:** 20190808

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE INC
- **DATE OF NAME CHANGE:** 20000103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE RESEARCH INC /NC/
- **DATE OF NAME CHANGE:** 19940224

**Wolfspeed, Inc.** 

**4600 Silicon Drive** 

**Durham, North Carolina 27703** 

March 17, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **Wolfspeed, Inc.**  |

---

**Registration Statement on Form S-1 (File No. 333-294149)** 

**Request for Acceleration of Effectiveness** 

To the addressee set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Wolfspeed, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") of the Company. The Company respectfully request that the Registration Statement become effective as of 4:30 p.m. Eastern Time on March 18, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Tad Freese at (650) 463-3060.

Thank you for your assistance in this matter.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **WOLFSPEED, INC.** | **WOLFSPEED, INC.** |
| By: | /s/ Melissa Garrett |
|  | Melissa Garrett |
|  | Senior Vice President and General Counsel |

---

cc: Robert Feurle, Wolfspeed, Inc.

Tad Freese, Latham & Watkins LLP

Richard Kim, Latham & Watkins LLP