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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

AI Filing Summary & Sentiment

File numbers found in text: 333-279072

Date
May 8, 2024
Author
Not clearly detected
Form
CORRESP
Company
ASPEN AEROGELS INC (ASPN) (CIK 0001145986)

Letter

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.

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CORRESP
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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.