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
AI Filing Summary & Sentiment
File numbers found in text: 333-178837
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CORRESP
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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.)