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SEC Company Response from SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840) (WNDW) — Aug 16, 2016

SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840)
Date: Aug. 16, 2016 · CIK: 0001071840 · Accession: 0001477932-16-011991

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File numbers found in text: 333-212770

Date
August 16, 2016
Author
By: /s/ John Conklin
Form
CORRESP
Company
SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840)

Letter

wndw_corresp.htmSolarWindow Technologies, Inc.

10632 Little Patuxent Parkway

Suite 406

Columbia, MD 21044

August 16, 2016

Via EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, DC 20549

Re: SolarWindow Technologies, Inc. Registration Statement on Form S-1

File No. 333-212770

To whom it may concern,

On behalf of SolarWindow 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 registration statement so that it be declared effective as of 4:00 p.m., Eastern Time, on Thursday, August 18, 2016, or as soon as practicable thereafter.

In connection with this request for the acceleration of the effective date of the 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

Show Raw Text
CORRESP
1
filename1.htm

wndw_corresp.htmSolarWindow Technologies, Inc.

10632 Little Patuxent Parkway

Suite 406

Columbia, MD 21044

August 16, 2016

Via EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, DC 20549

 Re: SolarWindow Technologies, Inc.   Registration Statement on Form S-1

File No. 333-212770

To whom it may concern,

On behalf of SolarWindow 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 registration statement so that it be declared effective as of 4:00 p.m., Eastern Time, on Thursday, August 18, 2016, or as soon as practicable thereafter.

In connection with this request for the acceleration of the effective date of the 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