SEC Comment Letter for Atomera Inc (ATOM) (CIK 0001420520) (ATOM) — Nov 12, 2019
Atomera Inc (ATOM) (CIK 0001420520)
Date: Nov. 12, 2019 · CIK: 0001420520 · Accession: 0000000000-19-015440
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Reasoning
File numbers found in text: 333-234382
Letter
November 12, 2019 Scott A. Bibaud Chief Executive Officer Atomera Incorporated 750 University Avenue, Suite 280 Los Gatos, CA 95032 Re:Atomera Incorporated Registration Statement on Form S-3 Filed October 30, 2019 File No. 333-234382 Dear Mr. Bibaud: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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November 12, 2019
Scott A. Bibaud
Chief Executive Officer
Atomera Incorporated
750 University Avenue, Suite 280
Los Gatos, CA 95032
Re:Atomera Incorporated
Registration Statement on Form S-3
Filed October 30, 2019
File No. 333-234382
Dear Mr. Bibaud:
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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing