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SEC Company Response from Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405) — Jun 22, 2021

Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)
Date: June 22, 2021 · CIK: 0001781405 · Accession: 0001731122-21-001079

AI Filing Summary & Sentiment

File numbers found in text: 333-257178

Date
June 22, 2021
Author
By
Form
CORRESP
Company
Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)

Letter

Odyssey Semiconductor Technologies, Inc.

9 Brown Road

Ithaca, NY 14850

June 22, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Odyssey Semiconductor Technologies, Inc.

Registration Statement on Form S-1

File No. 333-257178

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM on June 24, 2021, or as soon thereafter as is practicable.

Sincerely,
Odyssey Semiconductor Technologies, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Odyssey Semiconductor Technologies, Inc.

9 Brown Road

Ithaca, NY 14850

June 22, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

    Re:
    Odyssey Semiconductor Technologies, Inc.

    Registration Statement on Form S-1

    File No. 333-257178

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act
of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated
so that the same will become effective at 4:00 PM on June 24, 2021, or as soon thereafter as is practicable.

    Sincerely,

    Odyssey Semiconductor Technologies, Inc.

    By:
    /s/ Alex Behfar

    Name:
    Alex Behfar

    Title:
    Chairman and Chief Executive Officer