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SEC Comment Letter for Ocean Power Technologies, Inc. (OPTT) (CIK 0001378140) (OPTT) — Aug 13, 2024

Ocean Power Technologies, Inc. (OPTT) (CIK 0001378140)
Date: Aug. 13, 2024 · CIK: 0001378140 · Accession: 0000000000-24-009266

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File numbers found in text: 333-281283

Date
August 13, 2024
Author
Philipp Stratmann
Form
UPLOAD
Company
Ocean Power Technologies, Inc. (OPTT) (CIK 0001378140)

Letter

August 13, 2024 Philipp Stratmann President and Chief Executive Officer Ocean Power Technologies, Inc. 28 Engelhard Drive, Suite B Monroe Township, NJ 08831 Re:Ocean Power Technologies, Inc. Registration Statement on Form S-3 File No. 333-281283 Filed August 6, 2024 Dear Philipp Stratmann: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Kevin Poli

Show Raw Text
August 13, 2024
Philipp Stratmann
President and Chief Executive Officer
Ocean Power Technologies, Inc.
28 Engelhard Drive, Suite B
Monroe Township, NJ 08831
Re:Ocean Power Technologies, Inc.
Registration Statement on Form S-3
File No. 333-281283
Filed August 6, 2024
Dear Philipp Stratmann:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Kevin Poli