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SEC Comment Letter for ClearSign Technologies Corp (CLIR) (CIK 0001434524) (CLIR) — Jul 10, 2019

ClearSign Technologies Corp (CLIR) (CIK 0001434524)
Date: July 10, 2019 · CIK: 0001434524 · Accession: 0000000000-19-010924

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File numbers found in text: 333-232402

Date
July 10, 2019
Author
Colin James Deller
Form
UPLOAD
Company
ClearSign Technologies Corp (CLIR) (CIK 0001434524)

Letter

July 10, 2019 Colin James Deller Chief Executive Officer ClearSign Combustion Corporation 12870 Interurban Avenue South Seattle, Washington 98168 Re:ClearSign Combustion Corporation Registration Statement on Form S-3 Filed June 27, 2019 File No. 333-232402 Dear Mr. Deller: 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 Eric Atallah at (202) 551-3663 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery

Show Raw Text
July 10, 2019
Colin James Deller
Chief Executive Officer
ClearSign Combustion Corporation
12870 Interurban Avenue South
Seattle, Washington 98168
Re:ClearSign Combustion Corporation
Registration Statement on Form S-3
Filed June 27, 2019
File No. 333-232402
Dear Mr. Deller:
            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 Eric Atallah at (202) 551-3663 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery