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SEC Comment Letter 0000000000-24-006182 to ClearSign Technologies Corp (CLIR)

ClearSign Technologies Corp
Date: May 29, 2024 · CIK: 0001434524 · Accession: 0000000000-24-006182

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File numbers found in text: 333-279550

Date
May 29, 2024
Author
Colin Deller
Form
UPLOAD
Company
ClearSign Technologies Corp

Letter

United States securities and exchange commission logo May 29, 2024 Colin Deller Chief Executive Officer ClearSign Technologies Corporation 8023 East 63rd Place, Suite 101 Tulsa, OK 74133 Re:ClearSign Technologies Corporation Registration Statement on Form S-1 Filed May 20, 2024 File No. 333-279550 Dear Colin 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Blake Baron, Esq.

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United States securities and exchange commission logo
May 29, 2024
Colin Deller
Chief Executive Officer
ClearSign Technologies Corporation
8023 East 63rd Place, Suite 101
Tulsa, OK 74133
Re:ClearSign Technologies Corporation
Registration Statement on Form S-1
Filed May 20, 2024
File No. 333-279550
Dear Colin 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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Blake Baron, Esq.