pdfs20160913_corresp.htm

 

September 13, 2016

  Orrick, Herrington & Sutcliffe LLP

VIA EDGAR

The Orrick Building

  405 Howard Street
 

San Francisco, CA 94105-2669

   
 

+1 415 773 5700

  orrick.com

Cecilia Blye
Chief Office of Global Security Risk
Securities and Exchange Commission
Mail Stop 4628
100 F Street, NE
Washington, D.C. 20549

 

Brett Cooper

 

E     bcooper@orrick.com

D     +1 415 773 5918

F     +1 415 773 5759

 

 

 

Re:

PDF Solutions, Inc.
Form 10-K for Fiscal Year Ended December 31, 2015
Filed March 1, 2016
File No. 0-31311

 

 

Dear Ms. Blye:

 

Per my discussion with Daniel Leslie, PDF Solutions, Inc. confirms receipt of the Staff’s comment letter dated August 30, 2016 and intends to respond to your letter no later than September 28, 2016. If you have any questions, please contact me at (415) 773-5918 or bcooper@orrick.com.

 

Very truly yours,

/s/ Brett Cooper

 

Brett Cooper

 

 

 

cc:   Gregory Walker
        Rochelle Woodward