Correspondence 0001628280-22-031997 from ASCENT INDUSTRIES CO. (ACNT)
ASCENT INDUSTRIES CO.
Date: Dec. 15, 2022 · CIK: 0000095953 · Accession: 0001628280-22-031997
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File numbers found in text: 333-268780
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CORRESP 1 filename1.htm Document December 15, 2022 VIA EDGAR Mr. Eranga Dias United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549-3561 Re: Acceleration Request Ascent Industries Co. Registration Statement on Form S-3 (Registration No. 333-268780) Dear Mr. Dias: In accordance with Rule 461 under the Securities Act of 1933, as amended, Ascent Industries Co. respectfully requests that you take such action as may be necessary to cause the referenced Registration Statement on Form S-3 to become effective at 9:00 a.m., Eastern Time, on December 21, 2022, or as soon thereafter as practicable. Please contact the undersigned at (630) 884-9181 or our outside counsel, Jeffrey R. Kesselman at (303) 297-2900, with any questions. Sincerely, Ascent Industries Co. By: /s/ Douglas Tackett Name: Douglas Tackett Title: General Counsel