SEC Company Response from Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102) (ASTI) — Aug 17, 2009
Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102)
Date: Aug. 17, 2009 · CIK: 0001350102 · Accession: 0001193125-09-176959
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File numbers found in text: 001-32919
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CORRESP 1 filename1.htm Correspondence Letter August 17, 2009 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street N.W. Washington, DC 20549-0306 Attn.: Brian R. Cascio, Accounting Branch Chief Re: Ascent Solar Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed March 12, 2009 and Form 10-Q for the period ended March 31, 2009 File No. 001-32919 (collectively the “Filings”) Dear Mr. Cascio: In connection with the August 12, 2009 letter sent to the Commission on behalf of Ascent Solar Technologies, Inc. (the “Registrant”) by David C. Wang of Holland & Knight LLP, the Registrant’s outside counsel, the Registrant acknowledges the following: (i) The Registrant is responsible for the adequacy and accuracy of the disclosure in the Filings; (ii) Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filings; and (iii) The Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, ASCENT SOLAR TECHNOLOGIES, INC. /s/ Gary Gatchell Gary Gatchell Chief Financial Officer