SEC Comment Letter 0000000000-23-011356 to ASPEN AEROGELS INC (ASPN) (CIK 0001145986) (ASPN)
ASPEN AEROGELS INC (ASPN) (CIK 0001145986)
Date: Oct. 17, 2023 · CIK: 0001145986 · Accession: 0000000000-23-011356
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File numbers found in text: 001-36481
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United States securities and exchange commission logo
October 17, 2023
Donald Young
President and Chief Executive Officer
Aspen Aerogels Inc.
30 Forbes Road, Building B
Northborough, MA 01532
Re:Aspen Aerogels Inc.
Form 10-K for the Year Ended December 31, 2022
Filed March 16, 2023
File No. 001-36481
Dear Donald Young:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services