<SEC-DOCUMENT>0001654954-19-001231.txt : 20190423
<SEC-HEADER>0001654954-19-001231.hdr.sgml : 20190423
<ACCEPTANCE-DATETIME>20190208162956
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-19-001231
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190208

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<font style="font-family: Times New Roman; font-size: 13px;">February
8, 2019</font></div>
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<font style="font-family: Times New Roman; font-size: 13px;"><font style="font-weight: bold">
By EDGAR</font><br></font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Securities and
Exchange Commission</font></div>
<div style="text-align: left; margin-left: 12px; margin-right: 0px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Division of
Corporation Finance</font></div>
<div style="text-align: left; margin-left: 12px; margin-right: 0px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">100 F.
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington, D.C.
20549</font></div>
<div style="text-align: left; margin-left: 12px; margin-right: 0px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Attention: Michael
Fay</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;
Amanda Ravitz</font></div>
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Re:</font></div>
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ACM Research, Inc.</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-3</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
File No. 333-228734</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Request for Acceleration</font></div>
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<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Pursuant
to Rule 461 under the Securities Act of 1933, as amended, ACM
Research, Inc. (the &#x201C;<font style="font-style: italic">Registrant</font>&#x201D;) hereby requests
acceleration of the effective date of the above-referenced
Registration Statement on
Form&#xA0;S-3&#xA0;(File&#xA0;No.&#xA0;333-228734)&#xA0;(as
amended, the &#x201C;<font style="font-style: italic">Registration
Statement</font>&#x201D;), so that it may become effective at 5:00
p.m. Eastern time on February 12, 2019, or as soon thereafter as
practicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Please
do not hesitate to contact our legal counsel, Mark L. Johnson, at
(617)&#xA0;261-3260,&#xA0;if you have any questions or would like
additional information regarding this matter.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">* *
*</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Sincerely,</font></div>
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<div><font style="font-size: 13px; font-family: Times New Roman"><font style="font-weight: bold">ACM Research, INC.<br></font></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/ David H.
Wang<br></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">David H.
Wang&#xA0;</font></div>
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<font style="font-size: 13px; font-family: Times New Roman">Chief
Executive Officer and President<br></font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><a name="bkmCcTable"><!--anchor--></a>cc:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Lisa
Feng, ACM Research, Inc.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Mark L.
Johnson, K&amp;L Gates LLP</font></div>
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