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UPLOAD Filing

Atomera Inc
Date: May 30, 2025 · CIK: 0001420520 · Accession: 0000000000-25-005708

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File numbers found in text: 333-287603

Date
May 30, 2025
Author
Division of
Form
UPLOAD
Company
Atomera Inc

Letter

Re: Atomera Inc. Registration Statement on Form S-3 Filed May 27, 2025 File No. 333-287603 Dear Scott Bibaud:

May 30, 2025

Scott Bibaud Chief Executive Officer Atomera Inc. 750 University Ave., Suite 280 Los Gatos, CA 95032

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 Kristin Baldwin at 202-551-7172 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 30, 2025

Scott Bibaud
Chief Executive Officer
Atomera Inc.
750 University Ave., Suite 280
Los Gatos, CA 95032

 Re: Atomera Inc.
 Registration Statement on Form S-3
 Filed May 27, 2025
 File No. 333-287603
Dear Scott 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 Kristin Baldwin at 202-551-7172 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>