SEC Company Response from ClearSign Technologies Corp (CLIR) (CIK 0001434524) (CLIR) — Jan 5, 2016

ClearSign Technologies Corp (CLIR) (CIK 0001434524)
Date: Jan. 5, 2016 · CIK: 0001434524 · Accession: 0001144204-16-073957

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File numbers found in text: 333-208784

Date

January 5, 2016

Author

Assistant Director

Form

CORRESP

Company

ClearSign Technologies Corp (CLIR) (CIK 0001434524)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Re: ClearSign Combustion Corporation Form S-3 filed on December 29, 2015 File No. 333-208784

Dear Ms. Ravitz:

ClearSign Combustion Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned registration statement be ordered effective at 4:00 p.m., Eastern time, on January 7, 2016 or as soon as practicable thereafter.

In requesting acceleration, the Company acknowledges that:

(1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(2) the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
CLEARSIGN COMBUSTION CORPORATION

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CORRESP
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filename1.htm

CLEARSIGN COMBUSTION CORPORATION

12870 Interurban Avenue South

Seattle, WA 98168

January 5, 2016

VIA EDGAR

Ms. Amanda Ravitz

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

    Re:
    ClearSign Combustion Corporation

    Form S-3 filed on December 29, 2015

    File No. 333-208784

Dear Ms. Ravitz:

ClearSign Combustion
Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”)
take appropriate action to make the above-captioned registration statement be ordered effective at 4:00 p.m., Eastern time, on
January 7, 2016 or as soon as practicable thereafter.

In requesting acceleration,
the Company acknowledges that:

(1)	should the Commission
or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking
any action with respect to the filing;

(2)	the action of
the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(3)	the Company
may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

    Very truly yours,

    CLEARSIGN COMBUSTION CORPORATION

    By:
    /s/ James N. Harmon

    James N. Harmon, Chief Financial Officer

cc (via e-mail): Kevin Friedmann, Esq.

SecProbe.io