SEC Comment Letter 0000000000-23-008929 to POET TECHNOLOGIES INC. (POET) (CIK 0001437424) (POET)
POET TECHNOLOGIES INC. (POET) (CIK 0001437424)
Date: Aug. 16, 2023 · CIK: 0001437424 · Accession: 0000000000-23-008929
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File numbers found in text: 333-273853
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United States securities and exchange commission logo
August 16, 2023
Kevin Barnes
VP of Finance & Administration
POET Technologies Inc.
120 Eglinton Avenue East, Ste. 1107
Toronto, Ontario
M4P 1E2, Canada
Re:POET Technologies Inc.
Registration Statement on Form F-3
Filed August 9, 2023
File No. 333-273853
Dear Kevin Barnes:
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 Alex King at 202-551-8631 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Mark Wood