SEC Comment Letter 0000000000-24-005205 to ASPEN AEROGELS INC (ASPN) (CIK 0001145986) (ASPN)
ASPEN AEROGELS INC (ASPN) (CIK 0001145986)
Date: May 8, 2024 · CIK: 0001145986 · Accession: 0000000000-24-005205
AI Filing Summary & Sentiment
File numbers found in text: 333-279072
Letter
United States securities and exchange commission logo May 8, 2024 Virginia Johnson Chief Legal Officer Aspen Aerogels, Inc. 30 Forbes Road, Building B Northborough, Massachusetts 01532 Re:Aspen Aerogels, Inc. Registration Statement on Form S-3 Filed May 2, 2024 File No. 333-279072 Dear Virginia Johnson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenna Hough at 202-551-3063 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Nishant Dharia
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United States securities and exchange commission logo
May 8, 2024
Virginia Johnson
Chief Legal Officer
Aspen Aerogels, Inc.
30 Forbes Road, Building B
Northborough, Massachusetts 01532
Re:Aspen Aerogels, Inc.
Registration Statement on Form S-3
Filed May 2, 2024
File No. 333-279072
Dear Virginia Johnson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Nishant Dharia