SEC Comment Letter for ClearSign Technologies Corp (CLIR) (CIK 0001434524) (CLIR) — Sep 19, 2018
ClearSign Technologies Corp (CLIR) (CIK 0001434524)
Date: Sept. 19, 2018 · CIK: 0001434524 · Accession: 0000000000-18-029386
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File numbers found in text: 333-227169
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September 19, 2018
Stephen E. Pirnat
Chief Executive Officer
ClearSign Combustion Corporation
12870 Interuban Avenue South
Seattle, Washington 98168
Re:ClearSign Combustion Corporation
Registration Statement on Form S-3
Filed August 31, 2018
File No. 333-227169
Dear Mr. Pirnat:
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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Melanie Figueroa, Esq.