Correspondence 0001193125-24-060045 from AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807) (AMSC)
AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807)
Date: March 6, 2024 · CIK: 0000880807 · Accession: 0001193125-24-060045
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File numbers found in text: 333-276766
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CORRESP 1 filename1.htm CORRESP AMERICAN SUPERCONDUCTOR CORPORATION 114 East Main St. Ayer, MA 01432 March 6, 2024 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, DC 20549 Attention: Jenny O’Shanick Re: American Superconductor Corporation Registration Statement on Form S-3 Filed January 30, 2024 File No. 333-276766 To the addressee set forth above: American Superconductor Corporation (the “Company”) hereby respectfully requests the withdrawal of its acceleration request letter filed as correspondence via EDGAR transmission on March 5, 2024, which requested that the Registration Statement on Form S-3 (File No. 333-276766) filed on January 30, 2024 become effective at 4:30 p.m. Washington D.C. time on March 7, 2024, or as soon as reasonably practicable thereafter. The Company is no longer requesting that such Registration Statement be declared effective at this specific date and time and the Company hereby formally withdraws its request for acceleration of the effective date as stated above. Sincerely, American Superconductor Corporation By: /s/ John W. Kosiba, Jr. John W. Kosiba, Jr. Senior Vice President, Chief Financial Officer and Treasurer cc: Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP