SEC Comment Letter 0000000000-24-001366 to AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807) (AMSC)
AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807)
Date: Feb. 5, 2024 · CIK: 0000880807 · Accession: 0000000000-24-001366
AI Filing Summary & Sentiment
File numbers found in text: 333-276766
Letter
United States securities and exchange commission logo February 5, 2024 Daniel P. McGahn Chief Executive Officer AMERICAN SUPERCONDUCTOR CORPORATION 114 East Main St. Ayer, MA 01432 Re:AMERICAN SUPERCONDUCTOR CORPORATION Registration Statement on Form S-3 Filed January 30, 2024 File No. 333-276766 Dear Daniel P. McGahn: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Peter N. Handrinos
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United States securities and exchange commission logo
February 5, 2024
Daniel P. McGahn
Chief Executive Officer
AMERICAN SUPERCONDUCTOR CORPORATION
114 East Main St.
Ayer, MA 01432
Re:AMERICAN SUPERCONDUCTOR CORPORATION
Registration Statement on Form S-3
Filed January 30, 2024
File No. 333-276766
Dear Daniel P. McGahn:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Peter N. Handrinos