SEC Comment Letter for Atomera Inc (ATOM) (CIK 0001420520) (ATOM) — Feb 18, 2022
Atomera Inc (ATOM) (CIK 0001420520)
Date: Feb. 18, 2022 · CIK: 0001420520 · Accession: 0000000000-22-001972
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-262750
Letter
United States securities and exchange commission logo February 18, 2022 Scott Bibaud Chief Executive Officer Atomera Inc 750 University Avenue, Suite 280 Los Gatos, California 95032 Re:Atomera Inc Registration Statement on Form S-3 Filed February 15, 2022 File No. 333-262750 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Daniel Donahue
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United States securities and exchange commission logo
February 18, 2022
Scott Bibaud
Chief Executive Officer
Atomera Inc
750 University Avenue, Suite 280
Los Gatos, California 95032
Re:Atomera Inc
Registration Statement on Form S-3
Filed February 15, 2022
File No. 333-262750
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Daniel Donahue