Correspondence 0001493152-23-029185 from POET TECHNOLOGIES INC. (POET) (CIK 0001437424) (POET)
POET TECHNOLOGIES INC. (POET) (CIK 0001437424)
Date: Aug. 16, 2023 · CIK: 0001437424 · Accession: 0001493152-23-029185
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File numbers found in text: 333-273853
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CORRESP
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filename1.htm
POET
Technologies Inc.
120
Eglinton Avenue East, Ste. 1107
Toronto,
Ontario
M4P
1E2, Canada
August
16, 2023
VIA
EDGAR AND EMAIL
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Attention:
Alex King
Re:
POET Technologies Inc.
Registration Statement on Form F-3
Filed August 9, 2023
File No. 333-273853
To
Whom It May Concern:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, POET Technologies Inc. (the “Company”) hereby respectfully
requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced
Registration Statement on Form F-3, as amended (the “Registration Statement”), may be declared effective on August 18, 2023,
at 4:00 p.m., Eastern Time, or as soon as possible thereafter.
If
you have any questions regarding the Registration Statement, please contact the undersigned at (415)686-2198 or tm@poet-technologies.com
or Mark D. Wood of our counsel Katten Muchin Rosenman LLP at (312)902-5493 or mark.wood@katten.com.
Very
truly yours,
POET
TECHNOLOGIES INC.
By:
/s/
Thomas R. Mika
Name:
Thomas
R. Mika
Title:
Chief
Financial Officer
CC:
Kevin
Barnes, Vice President of Finance & Administration, Corporate Controller and Treasurer
Mark
D. Wood, Katten Muchin Rosenman LLP
Alyse
A. Sagalchik, Katten Muchin Rosenman LLP
Timothy
J. Kirby, Katten Muchin Rosenman LLP