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SEC Company Response from Atomera Inc (ATOM) (CIK 0001420520) (ATOM) — Aug 2, 2016

Atomera Inc (ATOM) (CIK 0001420520)
Date: Aug. 2, 2016 · CIK: 0001420520 · Accession: 0001615774-16-006539

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File numbers found in text: 333-212353

Date
August 2, 2016
Author
NATIONAL SECURITIES CORPORATION
Form
CORRESP
Company
Atomera Inc (ATOM) (CIK 0001420520)

Letter

Re: Atomera Incorporated

National Securities Corporation

410 Park Avenue, 14th Floor

New York, NY 10022

August 2, 2016

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-212353

Ladies and Gentlemen:

In connection with the Registration Statement on Form S-1 of Atomera Incorporated (the “Company”), the undersigned hereby joins the request of the Company that the effectiveness of said Registration Statement be accelerated to 4:30 p.m. Eastern time on August 4, 2016, or as soon thereafter as practicable.

Very truly yours,
NATIONAL SECURITIES CORPORATION

Show Raw Text
CORRESP
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filename1.htm

National Securities Corporation

410 Park Avenue, 14th Floor

New York, NY 10022

August 2, 2016

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

    Re:
    Atomera Incorporated

    Registration Statement on Form S-1

    File No. 333-212353

Ladies and Gentlemen:

In connection with the Registration Statement on Form S-1 of
Atomera Incorporated (the “Company”), the undersigned hereby joins the request of the Company that the effectiveness
of said Registration Statement be accelerated to 4:30 p.m. Eastern time on August 4, 2016, or as soon thereafter as practicable.

    Very truly yours,

    NATIONAL SECURITIES CORPORATION

    By:
    /s/ Jonathan C. Rich

    Name: Jonathan C. Rich

    Title: EVP – Head of Investment Banking