<SEC-DOCUMENT>0001140361-22-026608.txt : 20230313
<SEC-HEADER>0001140361-22-026608.hdr.sgml : 20230313
<ACCEPTANCE-DATETIME>20220721171855
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-026608
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220721

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
<FILENAME>filename1.htm
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            <td style="width: 50%; vertical-align: top;">July 21, 2022</td>
            <td style="width: 50%; vertical-align: top;">
              <div>Bella Zaslavsky</div>
            </td>
          </tr>
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            <td rowspan="1" style="width: 50%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 50%; vertical-align: top;">Bella.Zaslavsky@klgates.com</td>
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            <td rowspan="1" style="width: 50%; vertical-align: top;"><br>
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            <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
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            <td style="width: 50%; vertical-align: top;" rowspan="1"><br>
            </td>
            <td style="width: 50%; vertical-align: top;" rowspan="1">T +1 617 951 9054 </td>
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            <td style="width: 50%; vertical-align: top;" rowspan="1"><br>
            </td>
            <td style="width: 50%; vertical-align: top;" rowspan="1">F +1 617 261 3175</td>
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      <div><br>
      </div>
      <div>
        <div>Inessa Kessman</div>
        <div>Senior Staff Accountant</div>
        <div>Securities and Exchange Commission</div>
        <div>Division of Corporation Finance</div>
        <div>100 F Street, N.E.</div>
        <div>Washington, D.C. 20549</div>
        <div> <br>
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            <td style="width: 36pt; vertical-align: top;"><a name="lblRe"></a><font style="font-weight: bold;">Re:</font></td>
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              <div style="font-weight: bold;"><a name="RELine"></a>ACM Research, Inc.</div>
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      <div style="text-indent: -36pt; margin-left: 72pt; font-weight: bold;">Form 10-K for Fiscal Year Ended December 31, 2021</div>
      <div style="text-indent: -36pt; margin-left: 72pt; font-weight: bold;">Form 10-Q for Fiscal Quarter Ended March 31, 2022</div>
      <div style="text-indent: -36pt; margin-left: 72pt; font-weight: bold;">File No. 001-38271</div>
      <div><br>
      </div>
      <div><a name="Salutation"></a>Dear Ms. Kessman:</div>
      <div>&#160;</div>
      <div style="text-align: justify;">We are submitting this letter on behalf of ACM Research, Inc. (the &#8220;<font style="font-style: italic;">Company</font>&#8221;), to the staff of the Securities and Exchange Commission (the &#8220;<font style="font-style: italic;">Staff</font>&#8221;)
        in response to the Staff&#8217;s letter dated July 12, 2022 (the &#8220;<font style="font-style: italic;">July 12 Letter</font>&#8221;) regarding the Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Quarterly Report on Form 10-Q for the
        fiscal quarter ended March 31, 2022 filed by the Company. We are in the process of preparing our responses to the Staff&#8217;s comments set forth in the July 12 Letter.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Per our July 14, 2022 telephone conversation, we hereby respectfully request an extension of the period of time for us to respond to the Staff&#8217;s comments set forth in the July 12 Letter.&#160; We would greatly appreciate
        the Staff&#8217;s agreement to extend the time for us to respond by 10 additional business days, to August 9, 2022.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Any questions or notifications with respect to this request should be directed to me by e-mail at Bella.Zaslavsky@klgates.com or telephone at +1 (617) 951-9054.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Sincerely,</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Bella Zaslavsky</div>
      <div>&#160;</div>
      <div>
        <div>K&amp;L GATES LLP</div>
        <div><a name="OfficeAddress"></a>STATE STREET FINANCIAL CENTER&#160;&#160; ONE LINCOLN STREET&#160;&#160; BOSTON&#160;&#160; MA 02111</div>
        <div>T <a name="OfficePhone"></a>+1 617 951 9054&#160; F <a name="OfficeFax"></a>+1 617 261 3175&#160; <a name="URL"></a>klgates.com</div>
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      <div><a name="Enclosure"></a><a name="cc"></a>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
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