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SEC Company Response from LIQTECH INTERNATIONAL INC (LIQT) (CIK 0001307579) (LIQT) — Feb 10, 2012

LIQTECH INTERNATIONAL INC (LIQT) (CIK 0001307579)
Date: Feb. 10, 2012 · CIK: 0001307579 · Accession: 0001144204-12-007360

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File numbers found in text: 333-178837

Date
February 13, 2012
Author
Soren Degn
Form
CORRESP
Company
LIQTECH INTERNATIONAL INC (LIQT) (CIK 0001307579)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Craig E. Slivka, Esq. RE: LiqTech International, Inc. Registration Statement on Form S-1 (Registration No. 333-178837) Acceleration Request

Dear Mr. Slivka:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, LiqTech International, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated to Monday, February 13, 2012, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter.

The Company acknowledges that:

· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

[Remainder of Page Intentionally Left Blank]

Any questions regarding this request should be addressed to Jeffrey P. Schultz, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., at (212) 692-6732.

Very truly yours,
LiqTech International, Inc.

Show Raw Text
CORRESP
1
filename1.htm

LIQTECH INTERNATIONAL, INC.

Industriparken 22C

2750 Ballerup, Denmark

February
10, 2012

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Craig E. Slivka, Esq.

    RE:
    LiqTech International, Inc.

    Registration Statement on Form S-1 (Registration No. 333-178837)

    Acceleration Request

Dear Mr. Slivka:

Pursuant to Rule 461
of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, LiqTech International, Inc. (the “Company”)
hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated to
Monday, February 13, 2012, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter.

The Company acknowledges
that:

 · should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and

 · the Company may not assert staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The cooperation of
the staff in meeting the timetable described above is very much appreciated.

[Remainder of Page Intentionally Left
Blank]

Any questions regarding
this request should be addressed to Jeffrey P. Schultz, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., at (212)
692-6732.

    Very truly yours,

    LiqTech International, Inc.

    /s/ Soren Degn

    By: Soren Degn

    Its:  Chief Financial Officer

    cc:
    Securities and Exchange Commission (Pamela A. Long, Esq., Assistant Director)

    LiqTech International, Inc. (Messrs. Aldo Petersen, Lasse Andreassen and Soren Degn)

    Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. (Kenneth R. Koch, Esq. and Bryan Yoon, Esq.)