SEC Comment Letter for AQUABOUNTY TECHNOLOGIES (AQB) — Jan 25, 2021
AQUABOUNTY TECHNOLOGIES INC
Date: Jan. 25, 2021 · CIK: 0001603978 · Accession: 0000000000-21-000897
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File numbers found in text: 333-252264
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United States securities and exchange commission logo
January 25, 2021
David Frank
Chief Financial Officer
AquaBounty Technologies, Inc.
Two Mill & Main Place, Suite 395
Maynard, Massachusetts 01754
Re:AquaBounty Technologies, Inc.
Registration Statement on Form S-3
Filed January 20, 2021
File No. 333-252264
Dear Mr. Frank:
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 Kasey Robinson at (202) 551-5880 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Michael Minahan