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SEC Company Response from Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102) (ASTI) — Dec 16, 2015

Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102)
Date: Dec. 16, 2015 · CIK: 0001350102 · Accession: 0001350102-15-000121

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File numbers found in text: 333-208277

Date
December 16, 2015
Author
/s/ Victor Lee
Form
CORRESP
Company
Ascent Solar Technologies, Inc. (ASTI) (CIK 0001350102)

Letter

Ascent Solar Technologies, Inc.

12300 Grant Street

Thornton, CO 80241

December 16, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re:

Ascent Solar Technologies, Inc.

Registration Statement on Form S-1

File No. 333-208277

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ascent Solar Technologies, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated and that such Registration Statement be permitted to become effective by 2:00 p.m. Eastern Time on December 18, 2015, or as soon thereafter as possible.

In connection with this request, the Company hereby acknowledges that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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.

Sincerely,
Ascent Solar Technologies, Inc.

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CORRESP
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		CORRESP

Ascent Solar Technologies, Inc.

12300 Grant Street

Thornton, CO  80241

December 16, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC  20549

Re:

 Ascent Solar Technologies, Inc.

Registration Statement on Form S-1

File No. 333-208277

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ascent Solar Technologies, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated and that such Registration Statement be permitted to become effective by 2:00 p.m. Eastern Time on December 18, 2015, or as soon thereafter as possible.

In connection with this request, the Company hereby acknowledges that:

•

 should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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.

Sincerely,

Ascent Solar Technologies, Inc.

/s/ Victor Lee

By:  Victor Lee

Its:   Chief Executive Officer