3501 W. Warren Avenue
Fremont, CA 94538
August 5, 2021
Securities and Exchange Commission
Office of Manufacturing
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549-3010
Attention: Charles Eastman, Staff Accountant
Amendment No. 1 to Registration Statement on Form S-1
File No. 333-258358
Ladies and Gentlemen:
Enovix Corporation (the Registrant) hereby requests that the U.S. Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Amendment No. 1 to Registration Statement on Form S-1 to become effective on Monday, August 9, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Matthew Hemington and John McKenna of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Matthew Hemington of Cooley LLP, counsel to the Registrant, at (650) 843-5062, or in his absence, John McKenna at (650) 843-5059.
[Signature Page Follows]
|Very truly yours,|
|Name: Steffen Pietzke|
|Title: Chief Financial Officer|
Matthew Hemington, Cooley LLP
John McKenna, Cooley LLP
[COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]