SEC Comment Letter for Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405) — Jun 22, 2021
Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)
Date: June 22, 2021 · CIK: 0001781405 · Accession: 0000000000-21-007611
AI Filing Summary & Sentiment
File numbers found in text: 333-257178
Letter
United States securities and exchange commission logo June 22, 2021 Alex Behfar Chairman & CEO Odyssey Semiconductor Technologies, Inc. 9 Brown Road Ithaca, NY 14850 Re:Odyssey Semiconductor Technologies, Inc. Form S-1 filed June 17, 2021 File No. 333-257178 Dear Mr. Behfar: 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 Mindy Hooker at (202) 551-3732 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 22, 2021
Alex Behfar
Chairman & CEO
Odyssey Semiconductor Technologies, Inc.
9 Brown Road
Ithaca, NY 14850
Re:Odyssey Semiconductor Technologies, Inc.
Form S-1 filed June 17, 2021
File No. 333-257178
Dear Mr. Behfar:
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 Mindy Hooker at (202) 551-3732 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing