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SEC Comment Letter for Aqua Metals, Inc. (AQMS) (CIK 0001621832) (AQMS) — Oct 14, 2022

Aqua Metals, Inc. (AQMS) (CIK 0001621832)
Date: Oct. 14, 2022 · CIK: 0001621832 · Accession: 0000000000-22-011332

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File numbers found in text: 333-267780

Date
October 14, 2022
Author
Stephen Cotton
Form
UPLOAD
Company
Aqua Metals, Inc. (AQMS) (CIK 0001621832)

Letter

United States securities and exchange commission logo October 14, 2022 Stephen Cotton Chief Executive Officer Aqua Metals, Inc. 5370 Kietzke Lane, Suite 201 Reno, Nevada 89511 Re:Aqua Metals, Inc. Registration Statement on Form S-3 Filed October 7, 2022 File No. 333-267780 Dear Stephen 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Daniel K. Donahue

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United States securities and exchange commission logo
October 14, 2022
Stephen Cotton
Chief Executive Officer
Aqua Metals, Inc.
5370 Kietzke Lane, Suite 201
Reno, Nevada 89511
Re:Aqua Metals, Inc.
Registration Statement on Form S-3
Filed October 7, 2022
File No. 333-267780
Dear Stephen 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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Daniel K. Donahue