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Mail Stop 4628

                                                                    September
19, 2019

Via E-mail
Gregg A. Lowe
Chief Executive Officer and President
Cree, Inc.
4600 Silicon Drive
Durham, North Carolina 27703

       Re:     Cree, Inc.
               10-K for Fiscal Year Ended June 30, 2019
               Filed August 21, 2019
               File No. 0-21154

Dear Mr. Lowe:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comment.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comment, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

General

1.     We note that your website identifies a distributor for Sudan. Your
subsidiary
       Wolfspeed's website identifies distributors for Sudan, Syria and North
Korea. Sudan,
       Syria and North Korea are designated by the State Department as state
sponsors of
       terrorism, and are subject to U.S. economic sanctions and/or export
controls. Your 10-K
       does not include information about direct or indirect dealings with
those countries.
       Please describe to us the nature of any past, current or anticipate
contacts with Sudan,
       Syria or North Korea, including contacts with their governments, whether
through
       subsidiaries, distributors, affiliates, or other direct or indirect
arrangements.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
 Gregg A. Lowe
Cree, Inc.
September 19, 2019
Page 2

        You may contact Daniel Leslie, Staff Attorney, at (202) 551-3876 or me
at (202) 551-
3470 if you have any questions about the comment or our review.

                                                          Sincerely,

                                                          /s/ Cecilia Blye

                                                          Cecilia Blye, Chief
                                                          Office of Global
Security Risk

cc:    Brad Kohn
       Vice President Legal and General Counsel

       Gerald Roach
       Smith Anderson
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