Correspondence 0001193125-24-066810 from AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807) (AMSC)
AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) (CIK 0000880807)
Date: March 13, 2024 · CIK: 0000880807 · Accession: 0001193125-24-066810
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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 13, 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: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, American Superconductor Corporation (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-276766) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on March 15, 2024 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Peter N. Handrinos of Latham & Watkins LLP at (617) 948-6060 or Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing. 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