SEC Comment Letter for SUPERCONDUCTOR TECHNOLOGIES INC (CLRD) (CIK 0000895665) — May 21, 2021
SUPERCONDUCTOR TECHNOLOGIES INC (CLRD) (CIK 0000895665)
Date: May 21, 2021 · CIK: 0000895665 · Accession: 0000000000-21-006465
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File numbers found in text: 333-256138
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United States securities and exchange commission logo
May 21, 2021
Jeffrey A. Quiram
President and Chief Executive Officer
Superconductive Technologies Inc.
1511 W State Hwy 71, Suite 110-105
Austin, TX 78738
Re:Superconductive Technologies Inc.
Registration Statement on Form S-4
Filed May 14, 2021
File No. 333-256138
Dear Mr. Quiram:
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 Jay Mumford at 202-551-3637 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing