<SEC-DOCUMENT>0000950123-20-009647.txt : 20201127
<SEC-HEADER>0000950123-20-009647.hdr.sgml : 20201127
<ACCEPTANCE-DATETIME>20200911061200
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-20-009647
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLEGRO MICROSYSTEMS INC
		CENTRAL INDEX KEY:			0000866291
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		955 PERIMETER ROAD
		CITY:			MANCHESTER
		STATE:			NH
		ZIP:			03103
		BUSINESS PHONE:		(603) 626-2300

	MAIL ADDRESS:	
		STREET 1:		955 PERIMETER ROAD
		CITY:			MANCHESTER
		STATE:			NH
		ZIP:			03103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLEGRO MICROSYSTEMS INC
		DATE OF NAME CHANGE:	19900730
</SEC-HEADER>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">53rd at Third</P> <P STYLE="font-size:2pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">885 Third Avenue</P> <P STYLE="font-size:2pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">New&nbsp;York,&nbsp;New&nbsp;York&nbsp;10022-4834</FONT></P>
<P STYLE="font-size:2pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">Tel:&nbsp;+1.212.906.1200&nbsp;Fax:&nbsp;+1.212.751.4864</P>
<P STYLE="font-size:2pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">www.lw.com</P>
<P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:1pt">&nbsp;</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3">FIRM / AFFILIATE OFFICES</TD></TR>
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<TD VALIGN="top">Beijing</TD>
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<TD VALIGN="top">Moscow</TD></TR>
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<TD VALIGN="top">Brussels</TD>
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<TD VALIGN="top">New York</TD></TR>
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<TD VALIGN="top">Century&nbsp;City</TD>
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<TD VALIGN="top">Orange County</TD></TR>
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<TD VALIGN="top">Chicago</TD>
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<TD VALIGN="top">Dubai</TD>
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<TD VALIGN="top">Riyadh</TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman">&nbsp;&nbsp;September 11, 2020</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">D&uuml;sseldorf</TD>
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<TD VALIGN="top">San Diego</TD></TR>
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<TD VALIGN="top">Frankfurt</TD>
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<TD VALIGN="top">Houston</TD>
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<TD VALIGN="top">Silicon Valley</TD></TR>
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<TD VALIGN="top">Washington,&nbsp;D.C.</TD></TR>
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</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I><U>VIA EDGAR AND HAND DELIVERY </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Washington,
D.C. 20549 </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="right">Attention:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Kevin Stertzel</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Martin James</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Erin Purnell</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Geoffrey Kruczek</TD></TR>
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<TD VALIGN="top" ALIGN="right">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>Allegro MicroSystems, Inc.</B></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>Draft Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;S-1</FONT></B></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>Submitted August&nbsp;3, 2020</B></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>CIK No.&nbsp;0000866291</B></TD></TR>
</TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our client, Allegro MicroSystems, Inc., a Delaware corporation (the &#147;<B><I>Company</I></B>&#148;), and
pursuant to the applicable provisions of the Securities Act of 1933, as amended (the &#147;<B><I>Securities Act</I></B>&#148;), and the rules&nbsp;promulgated thereunder, please find enclosed for confidential submission with the Securities and
Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) a complete copy of Amendment No.&nbsp;1 (&#147;<B><I>Amendment No.</I></B><B><I></I></B><B><I>&nbsp;1</I></B>&#148;) to the above-captioned Draft Registration Statement on <FONT
STYLE="white-space:nowrap">Form&nbsp;S-1</FONT> (the &#147;<B><I>Registration Statement</I></B><B>&#148;)</B>, which was initially submitted to the Commission on a confidential basis pursuant to Title I, Section&nbsp;106 under the Jumpstart Our
Business Startups Act on August&nbsp;3, 2020 (the &#147;<B><I>Draft Submission</I></B>&#148;). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amendment No.&nbsp;1
reflects certain revisions to the Draft Submission in response to the comment letter from the staff of the Commission (the &#147;<B><I>Staff</I></B>&#148;) to Christopher Brown, the Company&#146;s General Counsel, dated August&nbsp;27, 2020. The
responses provided herein are based on information provided to Latham&nbsp;&amp; Watkins LLP by the Company. For your convenience we are also providing five copies of Amendment No.&nbsp;1, marked to show changes against the Draft Submission, in the
traditional <FONT STYLE="white-space:nowrap">non-EDGAR</FONT> format, as well as a copy of this letter. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
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 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g38154g0910152119007.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The numbered
paragraphs in italics below set forth the Staff&#146;s comments together with the Company&#146;s response. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in Amendment No.&nbsp;1 and all references to
page numbers in such responses are to page numbers in Amendment No.&nbsp;1. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>General </U></I></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the
Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section</I><I></I><I>&nbsp;5(d) of the Securities Act, whether or not they retain copies of the communications. Please contact the
staff member associated with the review of this filing to discuss how to submit the materials, if any, to us for our review</I>. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company respectfully advises the Staff that at this time, neither it, nor anyone authorized on its behalf, has distributed
written communications, as defined in Rule 405 under the Securities Act, to potential investors in reliance on Section&nbsp;5(d) of the Securities Act. The Company confirms that if any such written communications are presented to potential investors
in the future by it or anyone authorized to do so on its behalf, the Company will supplementally provide the same to the Staff, whether or not potential investors retain copies of such communications, and will contact the Staff in advance to discuss
how such materials should be submitted. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Prospectus Summary </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Recent Developments, page 3 </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise your disclosure to identify Sanken as an affiliate in this section, including a specific
statement as to Sanken&#146;s percentage of ownership of your common stock after the completion of the initial public offering. We note your disclosure regarding Sanken and OEP on page 12.</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> In response to the Staff&#146;s comment, the Company respectfully advises the Staff that the specific language to which the
Staff&#146;s comment relates is no longer included in this section of the Registration Statement; however, the Company has revised similar disclosure on pages 8 and 9 of Amendment No.&nbsp;1 to identify Sanken as an affiliate of the Company and to
include a specific statement as to Sanken&#146;s percentage ownership of the Company&#146;s common stock following the completion of the offering. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Unaudited Pro Forma Consolidated Financial Data </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Pro Forma Adjustments, page 68 </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>3.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note adjustment (E)&nbsp;that appears to reduce your tax provision on a pro forma basis to exclude your
$9.5&nbsp;million settlement with the IRS. We also note on page <FONT STYLE="white-space:nowrap">F-46</FONT> that you received a $9.5&nbsp;million contribution from Sanken to neutralize the cash impact to the company. Please address the following:
</I></P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
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<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Describe to us the circumstances relating to the contribution from Sanken, including the purpose and timing,
and explain how you accounted for the contribution and how it impacted your accounting for the settlement. </I> </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Tell us how you considered the offset you received from Sanken when concluding to adjust your pro forma
results for the IRS settlement. </I> </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="8%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Tell us how your pro forma adjustment reflecting the IRS settlement is directly attributable to the PSL
Divestiture and the transfer of the Sanken products distribution business to PSL, and has a continuing impact on Allegro. Refer to Rule <FONT STYLE="white-space:nowrap">11-02(b)(6)</FONT> of Regulation
<FONT STYLE="white-space:nowrap">S-X.</FONT></I> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company respectfully advises the Staff that the
settlement referred to in adjustment (E)&nbsp;and elsewhere in the Registration Statement resulted from a transfer pricing audit the IRS conducted with respect to the sale of products by PSL to Sanken during fiscal years 2016, 2017 and 2018. Prior
to fiscal year 2020, PSL established an uncertain tax provision and recorded tax expense of $4.0&nbsp;million related to this matter. The audit was resolved during fiscal year 2020 and resulted in an aggregate of $9.5&nbsp;million of federal and
state taxes (including interest) being owed and paid during such fiscal year. As a result, during fiscal year 2020, an incremental tax provision of $5.5&nbsp;million was recorded to tax expense, representing the difference between the
$4.0&nbsp;million of tax expense previously recorded in connection with this matter and the $9.5&nbsp;million of tax expense that ultimately resulted therefrom. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Accordingly, in response to the Staff&#146;s comment in the third bullet point, the Company respectfully advises the Staff that because the
settlement of the IRS audit related entirely to the transfer pricing of products sold by PSL to Sanken, had the PSL Divestiture occurred on March&nbsp;30, 2019 (the first day of fiscal year 2020), the Company would not have had any additional tax
expense to record in fiscal year 2020 related to such matter. In addition, the Company further advises the Staff that it has revised its disclosure on page 73 of Amendment No.&nbsp;1 to reclassify $4.0&nbsp;million of the benefit from income taxes
previously reflected in column (A)&nbsp;of its pro forma income statement for fiscal year 2020 to column (E)&nbsp;of such pro forma income statement, which has reduced the amount included in the applicable adjustment from $9.5&nbsp;million to
$5.5&nbsp;million. The Company respectfully submits that it believes this revised presentation more clearly reflects the removal of the $5.5&nbsp;million of net tax expense recorded during fiscal year 2020 as a result of the settlement. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment in the first bullet point, the Company respectfully advises the Staff that the $9.5&nbsp;million
contribution was a capital contribution made by Sanken to AMI in January of 2020, after all payments in respect of the settlement had been made, in order to neutralize the cash impact of such payments. While the amount of the contribution
approximated the cash tax impact of the settlement, the Company respectfully submits that this was a separate and distinct transaction, and was accounted for as a stockholder contribution to equity. As a result, the capital contribution did not
impact the tax accounting for the settlement or the amount of related income tax expense recorded in fiscal year 2020. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
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<IMG SRC="g38154g0910152119007.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s
comment in the second bullet point, the Company respectfully submits that because the capital contribution was a separate and distinct transaction and did not impact the tax accounting for the settlement (in each case, as discussed above), the
Company determined that its receipt of such contribution did not impact the pro forma adjustment related to such settlement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Recent Initiatives
to Improve Results of Operations, page 71 </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note that on April</I><I></I><I>&nbsp;3, 2020, you amended your agreement relating to the planned
purchase of Voxtel, primarily due to the potential impact of uncertainties from the <FONT STYLE="white-space:nowrap">COVID-19</FONT> pandemic. Please expand your disclosures here and in the Subsequent Events note to the financial statements to
clarify whether the amended agreement also impacted the closing date of the transaction and, if so, to update the disclosures to indicate the date or the period in which you now expect the acquisition to close.</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company acknowledges the Staff&#146;s comment and respectfully advises the Staff that the Company&#146;s acquisition of
Voxtel closed in August 2020. The Company has revised its disclosure on page 79 and elsewhere in Amendment No.&nbsp;1 to indicate that the acquisition has closed, and has disclosed the same in the Subsequent Events note to the Company&#146;s
unaudited consolidated financial statements for the three-month period ended June&nbsp;26, 2020, located on page <FONT STYLE="white-space:nowrap">F-72</FONT> of Amendment No.&nbsp;1. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Key Operating and Financial Metrics </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Adjusted EBITDA and Adjusted EBITDA Margin, page 82 </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your adjustment for AMTC Facility consolidation savings of $14.5</I><I></I><I>&nbsp;million, and
that the transition of the facilities began in November 2019 and is expected to be completed by the end of March 2021. Please describe to us in greater detail what these savings represent. For example, tell us whether these are (i)</I><I></I><I><FONT
STYLE="white-space:nowrap">&nbsp;one-time</FONT> charges taken in the later part of fiscal year 2020 as a result of the transition, (ii)</I><I></I><I>&nbsp;normal operating expenses recorded in the fiscal 2020 that the company does not expect to
record going forward, or (iii)</I><I></I><I>&nbsp;your estimate of projected cost savings from the transition. Explain to us how adjusting a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measure for these savings is consistent with Item 10(e) of
Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT></I> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company respectfully advises the Staff
that the adjustment for AMTC Facility consolidation savings represents a combination of <FONT STYLE="white-space:nowrap">(i)&nbsp;one-time</FONT> charges taken as a result of the transition, and (ii)&nbsp;normal operating expenses recorded during
the applicable period that the Company does not expect to record going forward. The <FONT STYLE="white-space:nowrap">one-time</FONT> charges taken as a result of the transition represent approximately $3.3&nbsp;million of the total consolidation
savings adjustment for fiscal year 2020 and primarily consist of severance costs recorded during such period in connection with the termination of employees at the AMTC Facility. The remaining $11.2&nbsp;million of the total consolidation savings
adjustment for fiscal year 2020 consists of normal operating expenses recorded during such fiscal year that the Company does not expect to incur in </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
 5
 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g38154g0910152119007.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">future periods following the closure
of the AMTC Facility. Approximately $8.4&nbsp;million of this amount consists of wages for employees at the AMTC Facility whose positions are expected to be eliminated following the closure of such facility, and the remaining $2.8&nbsp;million
consists of various other operating expenses such as facility costs, utilities, transportation, service and other miscellaneous costs. The Company further advises the Staff that it has revised its disclosure on pages 22 and 99 of Amendment
No.&nbsp;1 to clarify the nature of the costs reflected in this adjustment. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In addition, the Company respectfully advises the Staff that
the costs described above, and included in the AMTC Facility consolidation savings adjustment, consist only of those costs the Company has determined are not reasonably likely to recur within two years and for which no similar cost has been incurred
by the Company within the prior two years. In making such determination with respect to the operating expenses described above, the Company analyzed the operations of the AMTC Facility and the capacity at the Company&#146;s AMPI Facility, along with
the Company&#146;s arrangements with its subcontractors, and determined that the AMPI Facility and the Company&#146;s subcontractors could have absorbed the customer demand satisfied by the AMTC Facility without hiring additional employees or
otherwise incurring additional operating expenses of the kind reflected in this adjustment. The Company also confirms that it did not adjust for any costs directly related to the products being produced or to equipment depreciation, since the
Company expects to continue to incur similar costs in the future following the transfer of production to the AMPI Facility. Accordingly, the Company respectfully submits that it believes the amounts included in its AMTC Facility consolidation
savings adjustment are consistent with Item 10(e) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">6.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>In a related matter, please describe to us in greater detail the nature of the labor cost savings reflected
in adjustment (j).</I> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company respectfully advises the Staff that the $6.2&nbsp;million of labor
cost savings in fiscal year 2020 reflected in adjustment (j)&nbsp;represents $11.6&nbsp;million of wages for employees whose positions were eliminated through voluntary separation programs or other reductions in force, partially offset by
$5.4&nbsp;million of wages for newly hired employees either domestically or in lower cost areas in which the Company operates. The positions eliminated by the Company were not associated with the closure of the AMTC Facility or any other plant or
facility. The Company further advises the Staff that it has revised its disclosure on pages 22 and 99 of Amendment No.&nbsp;1 to clarify the nature of the costs reflected in such adjustment. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Financial Statements </U></I></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Note 18.
Income Taxes, page <FONT STYLE="white-space:nowrap">F-41</FONT> </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">7.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosures regarding the $9.5</I><I></I><I>&nbsp;million tax settlement with the IRS on page <FONT
STYLE="white-space:nowrap">F-46</FONT> and the $5.5</I><I></I><I>&nbsp;million provision for IRS audit settlement reflected in the table on page <FONT STYLE="white-space:nowrap">F-43.</FONT> </I> </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">5 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
 6
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<IMG SRC="g38154g0910152119007.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><I>Please explain to us how you accounted for the IRS audit settlement and how the related amounts are reflected in your rate reconciliation on page <FONT STYLE="white-space:nowrap">F-43.</FONT> In addition, explain to
us how you considered the $9.5&nbsp;million Sanken contribution in determining your income tax provision. </I></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company respectfully advises the Staff that, as discussed in the Company&#146;s response to Comment 3 above, prior to
fiscal year 2020, in response to the transfer pricing audit conducted by the IRS with respect to PSL&#146;s product sales to Sanken during fiscal years 2016, 2017 and 2018, PSL established an uncertain tax provision and recorded tax expense of
$4.0&nbsp;million. The audit was resolved during fiscal year 2020 and resulted in an aggregate of $9.5&nbsp;million of federal and state taxes (including interest) being owed and paid during such fiscal year. As a result, an incremental tax
provision of $5.5&nbsp;million was recorded to tax expense during fiscal year 2020, representing the difference between the $4.0&nbsp;million of tax expense previously recorded in connection with the audit and the $9.5&nbsp;million of tax expense
that ultimately resulted therefrom. The Company further advises the Staff that, as discussed in response to Comment 3 above, the capital contribution AMI received from Sanken was accounted for as a contribution to stockholders&#146; equity and did
not impact the amount of the incremental tax provision recorded as a result of the settlement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">6 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>September 11, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
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<IMG SRC="g38154g0910152119007.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not
hesitate to contact me at (212) <FONT STYLE="white-space:nowrap">906-1761</FONT> with any questions or further comments you may have regarding this submission or if you wish to discuss the above. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Keith L. Halverstam</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Keith L. Halverstam</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">of LATHAM&nbsp;&amp;
WATKINS LLP</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:<I></I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>(via <FONT STYLE="white-space:nowrap">e-mail)</FONT></I> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Ravi Vig, Chief Executive Officer, Allegro MicroSystems, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Christopher E. Brown, General Counsel, Allegro MicroSystems, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Peter M. Labonski,&nbsp;Esq., Latham&nbsp;&amp; Watkins LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Thomas J. Malone, Esq., Latham&nbsp;&amp; Watkins LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Derek J. Dostal, Esq., Davis Polk&nbsp;&amp; Wardwell LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Michael Kaplan, Esq., Davis Polk&nbsp;&amp; Wardwell LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">7 </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
