SEC Comment Letter 0000000000-22-012605 to 374Water Inc. (SCWO) (CIK 0000933972) (SCWO)
374Water Inc. (SCWO) (CIK 0000933972)
Date: Nov. 21, 2022 · CIK: 0000933972 · Accession: 0000000000-22-012605
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File numbers found in text: 000-27866
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United States securities and exchange commission logo
November 21, 2022
Israel Abitbol
Chief Financial Officer
374Water Inc.
701 W Main Street, Suite 410
Durham, NC 27701
Re:374Water Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 1, 2022
File No. 000-27866
Dear Israel Abitbol:
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 Manufacturing