SEC Company Response from SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840) (WNDW) — Sep 7, 2012
SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840)
Date: Sept. 7, 2012 · CIK: 0001071840 · Accession: 0001144204-12-050216
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-182253
Letter
New Energy Technologies, Inc.
9192 Red Branch Road
Suite 110
Columbia, MD 21045
Via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
September 7, 2012
Re: New Energy Technologies, Inc.
Pre-Effective Amendment No. 2 to Registration Statement
On Form S-1
Filed August 23, 2012
File No. 333-182253
To whom it may concern,
On behalf of New Energy Technologies, Inc. (the “Registrant”) and in accordance with Rule 461 of the Securities Act of 1933, as amended, I hereby request the acceleration of the effective date of the above referenced amended registration statement so that it be declared effective as of 4:30 p.m., Eastern Time, on Tuesday, September 11, 2012, or as soon as practicable thereafter.
In connection with this request for the acceleration of the effective date of the amended registration statement, Registrant acknowledges that:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
By: /s/ John Conklin
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CORRESP 1 filename1.htm New Energy Technologies, Inc. 9192 Red Branch Road Suite 110 Columbia, MD 21045 Via EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 September 7, 2012 Re: New Energy Technologies, Inc. Pre-Effective Amendment No. 2 to Registration Statement On Form S-1 Filed August 23, 2012 File No. 333-182253 To whom it may concern, On behalf of New Energy Technologies, Inc. (the “Registrant”) and in accordance with Rule 461 of the Securities Act of 1933, as amended, I hereby request the acceleration of the effective date of the above referenced amended registration statement so that it be declared effective as of 4:30 p.m., Eastern Time, on Tuesday, September 11, 2012, or as soon as practicable thereafter. In connection with this request for the acceleration of the effective date of the amended registration statement, Registrant acknowledges that: · should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, By: /s/ John Conklin Name: John Conklin Title: President and Chief Executive Officer