PIXELWORKS, INC — Capital/Financing Update 2017

Nov 7, 2017

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Pixelworks, Inc.

224 Airport Parkway, Suite 400

San Jose, California 95110

November 7, 2017

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-0409

Attention: Amanda Ravitz

Tim Buchmiller

RE: Pixelworks, Inc.

Registration Statement on Form S-3

File No. 333-221239

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Pixelworks, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-3 (the “Registration Statement”), be accelerated to 5:00 p.m., Eastern Time, on November 9, 2017, or as soon thereafter as may be practicable.

Very truly yours,

Pixelworks, Inc.

By: /s/ Steven L. Moore

Steven L. Moore

Chief Financial Officer