SEC Comment Letter for 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Dec 29, 2022
374Water Inc. (SCWO) (CIK 0000933972)
Date: Dec. 29, 2022 · CIK: 0000933972 · Accession: 0000000000-22-013970
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268942
Letter
United States securities and exchange commission logo December 29, 2022 Yaacov Nagar Chief Executive Officer 374Water Inc. 701 W. Main Street, Suite 410 Durham, NC 27701 Re:374Water Inc. Registration Statement on Form S-3 Filed December 22, 2022 File No. 333-268942 Dear Yaacov Nagar: 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 Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Damian Georgino
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United States securities and exchange commission logo
December 29, 2022
Yaacov Nagar
Chief Executive Officer
374Water Inc.
701 W. Main Street, Suite 410
Durham, NC 27701
Re:374Water Inc.
Registration Statement on Form S-3
Filed December 22, 2022
File No. 333-268942
Dear Yaacov Nagar:
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 Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Damian Georgino