SEC Company Response from SUPERCONDUCTOR TECHNOLOGIES INC (CLRD) (CIK 0000895665) — Jun 15, 2021

SUPERCONDUCTOR TECHNOLOGIES INC (CLRD) (CIK 0000895665)
Date: June 15, 2021 · CIK: 0000895665 · Accession: 0001493152-21-014429

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AI Filing Summary & Sentiment

File numbers found in text: 333-256138

Date

June 15, 2021

Author

President

Form

CORRESP

Company

SUPERCONDUCTOR TECHNOLOGIES INC (CLRD) (CIK 0000895665)

Letter

SUPERCONDUCTOR TECHNOLOGIES INC.

W State Hwy 71, Suite 110-105

Austin, Texas 78738

June 15, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-3628

Attention: Jay Mumford

Re: Superconductor Technologies Inc.

Registration Statement on Form S-4, as amended (File No. 333-256138)

Acceleration Request:

Requested Date: June 17, 2021

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Superconductor Technologies Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-256138), as amended by Amendment No.1 (the “Registration Statement”), so that the Registration Statement may become effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable.

Please contact Louis Rambo of Proskauer Rose LLP, counsel to the Company, at (202) 416-6878 or via email at LRambo@proskauer.com, with any questions you may have regarding this request. In addition, please notify Mr. Rambo by telephone when this request for acceleration has been granted.

Very
truly yours,
/s/
Jeffrey A. Quiram

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CORRESP
1
filename1.htm

SUPERCONDUCTOR
TECHNOLOGIES INC.

15511
W State Hwy 71, Suite 110-105

Austin,
Texas 78738

June
15, 2021

VIA
EDGAR

United States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549-3628

Attention:
Jay Mumford

    Re:
    Superconductor
    Technologies Inc.

    Registration
    Statement on Form S-4, as amended (File No. 333-256138)

Acceleration
Request:

Requested
Date: June 17, 2021

Requested
Time: 4:00 p.m. Eastern Time

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended, Superconductor Technologies Inc. (the “Company”) hereby respectfully
requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-256138), as amended
by Amendment No.1 (the “Registration Statement”), so that the Registration Statement may become effective at the “Requested
Date” and “Requested Time” set forth above, or as soon thereafter as practicable.

Please
contact Louis Rambo of Proskauer Rose LLP, counsel to the Company, at (202) 416-6878 or via email at LRambo@proskauer.com, with any questions
you may have regarding this request. In addition, please notify Mr. Rambo by telephone when this request for acceleration has been granted.

    Very
    truly yours,

    /s/
    Jeffrey A. Quiram

    Jeffrey
    A. Quiram

    President
    and Chief Executive Officer

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