<SEC-DOCUMENT>0001193125-25-297176.txt : 20251125
<SEC-HEADER>0001193125-25-297176.hdr.sgml : 20251125
<ACCEPTANCE-DATETIME>20251125160604
ACCESSION NUMBER:		0001193125-25-297176
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251125
DATE AS OF CHANGE:		20251125

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SkyWater Technology, Inc
		CENTRAL INDEX KEY:			0001819974
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				371839853
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-290701
		FILM NUMBER:		251521067

	BUSINESS ADDRESS:	
		STREET 1:		2401 EAST 86TH STREET
		CITY:			BLOOMINGTON
		STATE:			MN
		ZIP:			55425
		BUSINESS PHONE:		952-851-5200

	MAIL ADDRESS:	
		STREET 1:		2401 EAST 86TH STREET
		CITY:			BLOOMINGTON
		STATE:			MN
		ZIP:			55425

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CMI Acquisition, LLC
		DATE OF NAME CHANGE:	20200803
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>d31990drw.htm
<DESCRIPTION>RW
<TEXT>
<HTML><HEAD>
<TITLE>RW</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">November&nbsp;25, 2025 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR </U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <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%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">SkyWater Technology, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Request to Withdraw Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> (File
<FONT STYLE="white-space:nowrap">No.&nbsp;333-290701)</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">SkyWater Technology, Inc., a Delaware corporation (the &#8220;<B>Company</B>&#8221;), filed a Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-3</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-290701)</FONT> on October&nbsp;3, 2025 (the &#8220;<B>Registration Statement</B>&#8221;) with the Securities and Exchange Commission (the
&#8220;<B>Commission</B>&#8221;). The Registration Statement has not been declared effective by the Commission. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 477
under the Securities Act of 1933, as amended (the &#8220;<B>Securities Act</B>&#8221;), the Company hereby respectfully requests that the Commission consent to the withdrawal, effective as of the date hereof or at the earliest date hereafter, of the
Registration Statement together with all exhibits thereto. No securities were sold pursuant to the Registration Statement or in connection with any offering pursuant to the Registration Statement. The Company has determined that it has obtained
well-known seasoned issuer status subsequent to filing the Registration Statement and is now eligible to register its securities under a new registration statement on Form <FONT STYLE="white-space:nowrap">S-3ASR</FONT> (the &#8220;<B>Form <FONT
STYLE="white-space:nowrap">S-3ASR</FONT></B>&#8221;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">The Company acknowledges that no refund will be made for fees paid to the
Commission in connection with filing the Registration Statement. However, the Company respectfully requests that, in accordance with Rule 457(p) of the Securities Act, all fees paid to the Commission in connection with the filing of the Registration
Statement be credited for future use, including to offset the registration fee payable with respect to the Company&#8217;s securities that are to be registered on the Form <FONT STYLE="white-space:nowrap">S-3ASR</FONT> that the Company intends to
file with the Commission. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">It is the Company&#8217;s understanding that this application for withdrawal of the Registration Statement will
be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after such date, the Company receives notice from the Commission that this application will not be granted. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Should you have any questions regarding the foregoing application for withdrawal of the Registration Statement or if withdrawal will not be
granted, please contact John K. Wilson of Foley&nbsp;&amp; Lardner LLP, counsel to the Company, at (414) <FONT STYLE="white-space:nowrap">297-5642</FONT> (jkwilson@foley.com). </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="12%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman"><I>/s/ Steve Manko</I></P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Steve Manko</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: John K. Wilson, Foley&nbsp;&amp; Lardner LLP </P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
