<SEC-DOCUMENT>0001558370-17-007550.txt : 20171128
<SEC-HEADER>0001558370-17-007550.hdr.sgml : 20171128
<ACCEPTANCE-DATETIME>20171025193009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-17-007550
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MoSys, Inc.
		CENTRAL INDEX KEY:			0000890394
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				770291941
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3301 OLCOTT STREET
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054
		BUSINESS PHONE:		408 418 7500

	MAIL ADDRESS:	
		STREET 1:		3301 OLCOTT STREET
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MONOLITHIC SYSTEM TECHNOLOGY INC
		DATE OF NAME CHANGE:	19960613
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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			mosy_CORRESP
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			<font style="display:inline;font-size:10pt;">[MoSys, Inc. Letterhead]</font>
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			<font style="display:inline;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt 0pt 0pt 324pt;text-indent:36pt;text-align:right;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">October 25, 2017</font>
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			<font style="display:inline;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-size:10pt;">U.S. Securities and Exchange Commission</font>
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			<font style="display:inline;font-size:10pt;">Division of Corporate Finance</font>
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			<font style="display:inline;font-size:10pt;">100 F Street NE</font>
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			<font style="display:inline;font-size:10pt;">Washington, DC&nbsp;&nbsp;20549</font>
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			<font style="display:inline;font-size:10pt;">Attn: Timothy Buchmiller</font>
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			<font style="display:inline;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-weight:bold;font-size:10pt;">Re:</font><font style="display:inline;font-weight:bold;font-size:8pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display:inline;font-weight:bold;font-size:10pt;">MoSys, Inc.</font>
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		<p style="margin:0pt 0pt 0pt 64.8pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;font-size:10pt;">Form S-3</font>
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			<font style="display:inline;font-weight:bold;font-size:10pt;">File No. 333-221011</font>
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			<font style="display:inline;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-size:10pt;">Ladies and Gentlemen:</font>
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			<font style="display:inline;font-size:10pt;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, MoSys, Inc. (the &#x201C;Registrant&#x201D;) hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 be accelerated so that it will be declared effective at 5:00 p.m., Eastern Daylight Time, on Thursday, &nbsp;October 26, 2017, or as soon as thereafter as practicable.</font>
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			<font style="display:inline;font-size:10pt;">The Registrant acknowledges that (1) should the Securities and Exchange Commission (the &#x201C;Commission&#x201D;) or the taff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font>
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						<font style="display:inline;font-size:10pt;">Very Truly Yours,</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">MoSys, Inc</font><font style="display:inline;text-transform:uppercase;font-size:10pt;">.</font></p>
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						<font style="display:inline;font-size:10pt;">By:</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;&nbsp;&nbsp;&nbsp;/s/ James W. Sullivan</font></p>
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						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:10pt;">Name:</font></p>
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						<font style="display:inline;font-size:10pt;">James W. Sullivan</font></p>
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						<font style="display:inline;font-size:10pt;">Title:</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Vice President of Finance and</font></p>
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						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Chief Financial Officer</font></p>
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			<font style="display:inline;">&nbsp;</font>
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