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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

Date
August 17, 2009
Author
Gary Gatchell
Form
CORRESP
Company
Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102)

Letter

VIA EDGAR Division of Corporation Finance 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.

Show Raw Text
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