Correspondence 0001437749-24-036524 from LIQUIDMETAL TECHNOLOGIES INC (LQMT) (CIK 0001141240) (LQMT)
LIQUIDMETAL TECHNOLOGIES INC (LQMT) (CIK 0001141240)
Date: Dec. 3, 2024 · CIK: 0001141240 · Accession: 0001437749-24-036524
AI Filing Summary & Sentiment
File numbers found in text: 333-283411
Letter
lqmt20241203_corresp.htm
LIQUIDMETAL TECHNOLOGIES, INC.
20321 Valencia Circle
Lake Forest, CA 92630
December 3, 2024
VIA EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ms. Margaret Sawicki
Re:
Acceleration of Effective Date
Liquidmetal Technologies, Inc.
Registration Statement on Form S‑1 (File No. 333-283411)
Filed November 22, 2024
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Gaia, Inc. (the “Registrant”), hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act at 4:00 p.m., Eastern Time, on December 5, 2024, or as soon thereafter as practicable.
The Registrant respectfully requests that you notify Mr. Curt Creely of Foley & Lardner LLP, counsel to the Registrant, of such effectiveness by a telephone call to (813) 225-4122.
Very truly yours,
Liquidmetal Technologies, Inc.
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CORRESP 1 filename1.htm lqmt20241203_corresp.htm LIQUIDMETAL TECHNOLOGIES, INC. 20321 Valencia Circle Lake Forest, CA 92630 December 3, 2024 VIA EDGAR Correspondence United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Ms. Margaret Sawicki Re: Acceleration of Effective Date Liquidmetal Technologies, Inc. Registration Statement on Form S‑1 (File No. 333-283411) Filed November 22, 2024 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Gaia, Inc. (the “Registrant”), hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act at 4:00 p.m., Eastern Time, on December 5, 2024, or as soon thereafter as practicable. The Registrant respectfully requests that you notify Mr. Curt Creely of Foley & Lardner LLP, counsel to the Registrant, of such effectiveness by a telephone call to (813) 225-4122. Very truly yours, Liquidmetal Technologies, Inc. By: /s/ Tony Chung Tony Chung Chief Executive Officer