Pillsbury Winthrop Shaw Pittman LLP
2550 Hanover Street | Palo Alto, CA 94304-1115 | tel 650.233.4500 | fax 650.233.4545
| October 23, 2019 | Davina K. Kaile dkaile@pillsburylaw.com |
VIA EDGAR AND COURIER
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Geoffrey Kruczek, Esq., Special Counsel |
| Thomas Jones, Esq., Legal Staff Attorney |
| Kevin Kuhar, Accounting Branch Chief |
| Gary Newberry, Senior Staff Accountant |
| Re: | SiTime Corporation |
| Registration Statement on Form S-1 |
| Submitted September 27, 2019 |
| CIK No. 0001451809 |
Dear Ladies and Gentlemen:
On behalf of SiTime Corporation (the “Company”), transmitted herewith for filing under the Securities Act of 1933, as amended (the “Securities Act”), is the Company’s Registration Statement on Form S-1 (the “Registration Statement”), together with certain exhibits thereto. We are also sending the staff of the Securities and Exchange Commission a copy of this letter along with four copies of the Registration Statement marked to show all changes from the amendment to the Company’s Draft Registration Statement on Form S-1 as confidentially submitted on September 27, 2019.
Should you have any questions, please do not hesitate to contact me at (650) 233-4564.
Very truly yours,
/s/ Davina K. Kaile
Davina K. Kaile
Enclosures
| cc: | G. Kruczek (w/out encs.) |
| K. Kuhar (w/out encs.) |
| G. Newberry (w/out encs.) |
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