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SEC Company Response from AQUABOUNTY TECHNOLOGIES INC (AQB) (CIK 0001603978) (AQB) — Jan 11, 2018

AQUABOUNTY TECHNOLOGIES INC (AQB) (CIK 0001603978)
Date: Jan. 11, 2018 · CIK: 0001603978 · Accession: 0001193125-18-009149

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-221435

Date
January 11, 2018
Author
H.C. WAINWRIGHT & CO., LLC
Form
CORRESP
Company
AQUABOUNTY TECHNOLOGIES INC (AQB) (CIK 0001603978)

Letter

Re: AquaBounty Technologies, Inc.

January 11, 2018

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

Registration Statement on Form S-1 (Registration No. 333-221435) -

Concurrence in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), as managing underwriter for the referenced offering, hereby concurs in the request by AquaBounty Technologies, Inc. that the effective date of the above-referenced registration statement be accelerated to 9:00 A.M. Eastern Time on Friday, January 12, 2018, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act in connection with this offering.

Very truly yours,
H.C. WAINWRIGHT & CO., LLC

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CORRESP
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CORRESP

 January 11, 2018

VIA FACSIMILE AND EDGAR

 U.S. Securities and
Exchange Commission

 Division of Corporation Finance

Washington, DC 20549

Re:
AquaBounty Technologies, Inc.

 Registration Statement on Form S-1 (Registration No. 333-221435) -

 Concurrence in
Acceleration Request

 Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), as managing underwriter for the referenced offering, hereby concurs in
the request by AquaBounty Technologies, Inc. that the effective date of the above-referenced registration statement be accelerated to 9:00 A.M. Eastern Time on Friday, January 12, 2018, or as soon as practicable thereafter, pursuant to Rule 461
under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act in connection with this offering.

 Very truly yours,

H.C. WAINWRIGHT & CO., LLC

By:

/s/ Mark W. Viklund

 Name: Mark W. Viklund

 Title: Chief Executive
Officer