United States securities and exchange commission logo November 10, 2020 Kevin Conley President and Chief Executive Officer EVERSPIN TECHNOLOGIES INC 5670 W. Chandler Boulevard, Suite 100 Chandler, Arizona 85226 Re: EVERSPIN TECHNOLOGIES INC Registration Statement on Form S-3 Filed November 6, 2020 File No. 333-249891 Dear Mr. Conley: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Geoff Kruczek at (202) 551-3641 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Daniel Mahoney