SEC Comment Letter 0000000000-24-012447 to ClearSign Technologies Corp (CLIR)
ClearSign Technologies Corp
Date: Nov. 8, 2024 · CIK: 0001434524 · Accession: 0000000000-24-012447
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File numbers found in text: 001-35521
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November 8, 2024
Brent Hinds
Chief Financial Officer
ClearSign Technologies Corp
8023 E. 63rd Place, Suite 101
Tulsa, Oklahoma 74133
Re:ClearSign Technologies Corp
Amendment No. 1 to Form 10-K for the Year Ended December 31, 2023
File No. 001-35521
Dear Brent Hinds:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services