SEC Comment Letter 0000000000-22-012289 to ESS Tech, Inc. (GWH, GWH-WT) (CIK 0001819438) (GWH)
ESS Tech, Inc. (GWH, GWH-WT) (CIK 0001819438)
Date: Nov. 10, 2022 · CIK: 0001819438 · Accession: 0000000000-22-012289
AI Filing Summary & Sentiment
File numbers found in text: 333-268138
Letter
United States securities and exchange commission logo November 10, 2022 Amir Moftakhar Chief Financial Officer ESS Tech, Inc. 26440 SW Parkway Ave., Bldg. 83 Wilsonville, Oregon 97070 Re:ESS Tech, Inc. Registration Statement on Form S-3 Filed November 3, 2022 File No. 333-268138 Dear Amir Moftakhar: 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: Christoph Luschin
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United States securities and exchange commission logo
November 10, 2022
Amir Moftakhar
Chief Financial Officer
ESS Tech, Inc.
26440 SW Parkway Ave., Bldg. 83
Wilsonville, Oregon 97070
Re:ESS Tech, Inc.
Registration Statement on Form S-3
Filed November 3, 2022
File No. 333-268138
Dear Amir Moftakhar:
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: Christoph Luschin