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SEC Comment Letter for Aqua Metals, Inc. (AQMS) (CIK 0001621832) (AQMS) — Nov 27, 2019

Aqua Metals, Inc. (AQMS) (CIK 0001621832)
Date: Nov. 27, 2019 · CIK: 0001621832 · Accession: 0000000000-19-015932

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File numbers found in text: 333-235238

Date
November 27, 2019
Author
Stephen Cotton
Form
UPLOAD
Company
Aqua Metals, Inc. (AQMS) (CIK 0001621832)

Letter

November 27, 2019 Stephen Cotton Chief Executive Officer Aqua Metals, Inc. 2500 Peru Drive McCarran, Nevada 89437 Re:Aqua Metals, Inc. Registration Statement on Form S-3 Filed November 22, 2019 File No. 333-235238 Dear Mr. Cotton: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Daniel K. Donahue

Show Raw Text
November 27, 2019
Stephen Cotton
Chief Executive Officer
Aqua Metals, Inc.
2500 Peru Drive
McCarran, Nevada 89437
Re:Aqua Metals, Inc.
Registration Statement on Form S-3
Filed November 22, 2019
File No. 333-235238
Dear Mr. Cotton:
            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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Daniel K. Donahue