SEC Comment Letter 0000000000-24-000365 to Arq, Inc. (ARQ) (CIK 0001515156) (ARQ)
Arq, Inc. (ARQ) (CIK 0001515156)
Date: Jan. 10, 2024 · CIK: 0001515156 · Accession: 0000000000-24-000365
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File numbers found in text: 333-276375
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United States securities and exchange commission logo
January 10, 2024
Robert Rasmus
Chief Executive Officer
Advanced Emissions Solutions, Inc.
8051 E. Maplewood Ave, Suite 210
Greenwood Village, CO 80111
Re:Advanced Emissions Solutions, Inc.
Registration Statement on Form S-1
Filed January 4, 2024
File No. 333-276375
Dear Robert Rasmus:
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 Abby Adams at 202-551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jonathan Whalen, Esq.