SEC Comment Letter for SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840) (WNDW) — Jan 8, 2013
SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840)
Date: Jan. 8, 2013 · CIK: 0001071840 · Accession: 0000000000-13-001256
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-182253
Letter
January 8 , 2013 Via E -mail John A. Conklin President and Chief Executive Officer, Chief Financial Officer New Energy Technologies, Inc. 9192 Red Branch Road, Suite 110 Columbia, MD 21045
Re: Post-Effective Amendment No. 2 to Registration on Form S -1 Filed January 7, 2013 File No. 333-182253
Dear Mr. Conklin :
We have reviewed the above -captioned filing and have the following comments .
Calculation of Registration Fee
1. Please revise the registration fee table to separately list each security that is being registered. In particular, while you have registered the comm on stock, you have not separately registered the Units or the Series H Stock Purchase Warrants.
Exhibit 23.1
2. Please have counsel revise the legality opinion to opine on the Units. Please note that counsel should provide a binding obligation opinion with respect to the legality of the Units.
Please contact Asia Timmons -Pierce, Staff Attorney, at 202-551-3754 or me at 202-551- 3397 with any other questions.
Sincerely,
/s/ Jay Ingram
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January 8 , 2013 Via E -mail John A. Conklin President and Chief Executive Officer, Chief Financial Officer New Energy Technologies, Inc. 9192 Red Branch Road, Suite 110 Columbia, MD 21045 Re: Post-Effective Amendment No. 2 to Registration on Form S -1 Filed January 7, 2013 File No. 333-182253 Dear Mr. Conklin : We have reviewed the above -captioned filing and have the following comments . Calculation of Registration Fee 1. Please revise the registration fee table to separately list each security that is being registered. In particular, while you have registered the comm on stock, you have not separately registered the Units or the Series H Stock Purchase Warrants. Exhibit 23.1 2. Please have counsel revise the legality opinion to opine on the Units. Please note that counsel should provide a binding obligation opinion with respect to the legality of the Units. Please contact Asia Timmons -Pierce, Staff Attorney, at 202-551-3754 or me at 202-551- 3397 with any other questions. Sincerely, /s/ Jay Ingram Jay Ingram Legal Branch Chief