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Correspondence 0001104659-24-078962 from ClearSign Technologies Corp (CLIR)

ClearSign Technologies Corp
Date: July 10, 2024 · CIK: 0001434524 · Accession: 0001104659-24-078962

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File numbers found in text: 333-279550

Date
July 10, 2024
Author
ClearSign Technologies Corporation
Form
CORRESP
Company
ClearSign Technologies Corp

Letter

RE: ClearSign Technologies Corporation

July 10, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1, as amended

Filed July 3, 2024

File No. 333-279550

Acceleration Request

Requested Date: Friday, July 12, 2024

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-279550) (as amended, the “Registration Statement”) to become effective on Friday, July 12, 2024 at 4:30 p.m. Eastern Time, or as soon thereafter as possible, or at such later time as the Registrant or its outside counsel, Mitchell Silberberg & Knupp LLP, may orally request via telephone call to the staff.

Once the Registration Statement has been declared effective, please orally confirm that event with our outside counsel by calling Blake Baron at (917) 546-7709.

Very truly yours,
ClearSign Technologies Corporation

Show Raw Text
CORRESP
1
filename1.htm

July 10, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 RE: ClearSign Technologies Corporation

Registration Statement on Form S-1, as amended

Filed July 3, 2024

File No. 333-279550

Acceleration Request

Requested Date: Friday, July 12, 2024

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration
Statement on Form S-1 (File No. 333-279550) (as amended, the “Registration Statement”) to become effective on Friday,
July 12, 2024 at 4:30 p.m. Eastern Time, or as soon thereafter as possible, or at such later time as the Registrant or its outside counsel,
Mitchell Silberberg & Knupp LLP, may orally request via telephone call to the staff.

Once the Registration Statement
has been declared effective, please orally confirm that event with our outside counsel by calling Blake Baron at (917) 546-7709.

    Very truly yours,

    ClearSign Technologies Corporation

    By:
    /s/ Colin James Deller

    Colin James Deller

    Chief Executive Officer

 ClearSign Technologies Corporation – 8023 East 63rd
Place, Suite 101, Tulsa, Oklahoma 74133 – Tel: 206.673.4848 – www.clearsign.com