Correspondence 0001193125-24-134290 from ASPEN AEROGELS INC (ASPN) (CIK 0001145986) (ASPN)
ASPEN AEROGELS INC (ASPN) (CIK 0001145986)
Date: May 8, 2024 · CIK: 0001145986 · Accession: 0001193125-24-134290
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File numbers found in text: 333-279072
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CORRESP 1 filename1.htm CORRESP ASPEN AEROGELS, INC. 30 Forbes Road, Building B Northborough, Massachusetts 01532 (508) 691-1111 May 8, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenna Hough Re: Aspen Aerogels, Inc. Registration Statement on Form S-3 Filed May 2, 2024 File No. 333-279072 (the “Registration Statement”) Acceleration Request Ladies and Gentlemen: In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Aspen Aerogels, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Friday, May 10, 2024, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable. The cooperation of the staff in meeting the timetable described above is very much appreciated. Please contact John T. Rudy or Nishant M. Dharia of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 348-3050 or (212) 692-8174 with any questions regarding this request. Sincerely, ASPEN AEROGELS, INC. /s/ Ricardo C. Rodriguez Ricardo C. Rodriguez Chief Financial Officer cc: Aspen Aerogels, Inc. Virginia H. Johnson, Esq. Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. John T. Rudy, Esq. Nishant M. Dharia, Esq.