SEC Comment Letter 0000000000-23-013026 to NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107) (SLSN)

NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107)
Date: Nov. 29, 2023 · CIK: 0000883107 · Accession: 0000000000-23-013026

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AI Filing Summary & Sentiment

File numbers found in text: 333-275696

Date

November 29, 2023

Author

Not clearly detected

Form

UPLOAD

Company

NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107)

Letter

United States securities and exchange commission logo November 29, 2023 Jess A. Jankowski President and Chief Executive Officer Nanophase Technologies Corporation 1319 Marquette Drive Romeoville, Illinois 60446 Re:Nanophase Technologies Corporation Registration Statement on Form S-1 Filed November 21, 2023 File No. 333-275696 Dear Jess A. Jankowski: 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Blake T. Johnson, Esq.

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United States securities and exchange commission logo
November 29, 2023
Jess A. Jankowski
President and Chief Executive Officer
Nanophase Technologies Corporation
1319 Marquette Drive
Romeoville, Illinois 60446
Re:Nanophase Technologies Corporation
Registration Statement on Form S-1
Filed November 21, 2023
File No. 333-275696
Dear Jess A. Jankowski:
            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 Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Blake T. Johnson, Esq.

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