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SEC Comment Letter for ASTROTECH (ASTC) — Jan 29, 2026

ASTROTECH Corp
Date: Jan. 29, 2026 · CIK: 0001001907 · Accession: 0000000000-26-001094

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File numbers found in text: 333-293023

Date
January 29, 2026
Author
Division of
Form
UPLOAD
Company
ASTROTECH Corp

Letter

Re: Astrotech Corporation Registration Statement on Form S-3 Filed January 28, 2026 File No. 333-293023 Dear Thomas B. Pickens III:

January 29, 2026

Thomas B. Pickens III Chief Executive Officer Astrotech Corporation 1817 W. Braker Lane, Suite 400 Austin, TX 78758

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 Nicholas O'Leary at 202-551-4451 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Jennifer Wisinski, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 29, 2026

Thomas B. Pickens III
Chief Executive Officer
Astrotech Corporation
1817 W. Braker Lane, Suite 400
Austin, TX 78758

 Re: Astrotech Corporation
 Registration Statement on Form S-3
 Filed January 28, 2026
 File No. 333-293023
Dear Thomas B. Pickens III:

 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 Nicholas O'Leary at 202-551-4451 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
cc: Jennifer Wisinski, Esq.
</TEXT>
</DOCUMENT>