
Also note that we may have additional comments after you include this information. This includes the price range and related information based on a bonaįide estimate of the public offering price within that range. Please confirm that any preliminary prospectus you circulate will include all non-Rule 430A information. Capitalized terms used in this letter and not otherwise defined herein have the meaning ascribed to them in the prospectus included in Amendment No. 1. All references in Memsics responses to pages and captioned sections are to Amendment No.1 to the Registration Statement asįiled today.

Staffs comments, Amendment No.1 includes the Companys September 30, 2007 interim financial statements and updated quarterly financial information.įor your convenience, we have reproduced the comments from the Commissions staff (the Staff) in the order provided followed by Memsics We would like to bring to your attention that in addition to the revisions made in response to the

1 to the Registration Statement (∺mendment No. 1), with exhibits to show changes made to the Registration We are also providing you in hard copy form a copy of Amendment No. Letter dated October 25, 2007 (the ∼omment Letter) with respect to the above-referenced Registration Statement on Form S-1 (the Registration Statement) filed with the Securities and Exchange Commission (the

(Memsic or the Company), set forth below are the Companys responses to your comment S KADDEN, A RPS, S LATE, M EAGHER & F LOM
