<SEC-DOCUMENT>0001193125-25-151564-index.html : 20250915
<SEC-HEADER>0001193125-25-151564.hdr.sgml : 20250915
<ACCEPTANCE-DATETIME>20250627183827
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-25-151564
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Penguin Solutions, Inc.
		CENTRAL INDEX KEY:			0001616533
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				981013909
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0830

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1390 MCCARTHY BLVD
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035
		BUSINESS PHONE:		(510) 623-1231

	MAIL ADDRESS:	
		STREET 1:		1390 MCCARTHY BLVD
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMART Global Holdings, Inc.
		DATE OF NAME CHANGE:	20140813
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g856091dsp_2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g856091dsp_2.jpg

</DOCUMENT>
</SEC-DOCUMENT>