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SEC Comment Letter 0000000000-26-003421 to ASCENT INDUSTRIES CO. (ACNT)

ASCENT INDUSTRIES CO.
Date: April 6, 2026 · CIK: 0000095953 · Accession: 0000000000-26-003421

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File numbers found in text: 333-294778

Date
April 6, 2026
Author
Division of
Form
UPLOAD
Company
ASCENT INDUSTRIES CO.

Letter

Re: Ascent Industries Co. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294778 Dear J. Bryan Kitchen:

April 6, 2026

J. Bryan Kitchen Chief Executive Officer Ascent Industries Co. 20 N. Martingale Rd, Suite 430 Schaumburg, IL 60173

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 Juan Grana at 202-551-6034 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Larry C. Tomlin, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

J. Bryan Kitchen
Chief Executive Officer
Ascent Industries Co.
20 N. Martingale Rd, Suite 430
Schaumburg, IL 60173

 Re: Ascent Industries Co.
 Registration Statement on Form S-3
 Filed March 31, 2026
 File No. 333-294778
Dear J. Bryan Kitchen:

 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 Juan Grana at 202-551-6034 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
cc: Larry C. Tomlin, Esq.
</TEXT>
</DOCUMENT>