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SEC Comment Letter 0000000000-24-006265 to NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107) (SLSN)

NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107)
Date: May 31, 2024 · CIK: 0000883107 · Accession: 0000000000-24-006265

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File numbers found in text: 000-22333

Date
May 31, 2024
Author
Jess Jankowski
Form
UPLOAD
Company
NANOPHASE TECHNOLOGIES Corp (NANX) (CIK 0000883107)

Letter

United States securities and exchange commission logo May 31, 2024 Jess Jankowski President NANOPHASE TECHNOLOGIES Corp 1319 Marquette Drive Romeoville , Illinois 60446 Re:NANOPHASE TECHNOLOGIES Corp Form 10-K filed March 28, 2024 File No. 000-22333 Dear Jess Jankowski: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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United States securities and exchange commission logo
May 31, 2024
Jess Jankowski
President
NANOPHASE TECHNOLOGIES Corp
1319 Marquette Drive
Romeoville , Illinois 60446
Re:NANOPHASE TECHNOLOGIES Corp
Form 10-K filed March 28, 2024
File No. 000-22333
Dear Jess Jankowski:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services