Correspondence 0001628280-22-030050 from ESS Tech, Inc. (GWH, GWH-WT) (CIK 0001819438) (GWH)
ESS Tech, Inc. (GWH, GWH-WT) (CIK 0001819438)
Date: Nov. 15, 2022 · CIK: 0001819438 · Accession: 0001628280-22-030050
AI Filing Summary & Sentiment
File numbers found in text: 333-268138
Letter
Document
November 15, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
Re: ESS Tech, Inc.
Registration Statement on Form S-3
Filed November 3, 2022
File No. 333-268138
Acceleration Request
Requested Date: November 17, 2022
Requested Time: 4:30 p.m. (Eastern Time)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ESS Tech, Inc. (the “Company”) hereby requests that the above-referenced Registration Statements be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statements have been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Mark Baudler at (650) 320-4597.
Very truly yours,
ESS Tech, Inc.
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CORRESP 1 filename1.htm Document November 15, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Gregory Herbers Re: ESS Tech, Inc. Registration Statement on Form S-3 Filed November 3, 2022 File No. 333-268138 Acceleration Request Requested Date: November 17, 2022 Requested Time: 4:30 p.m. (Eastern Time) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, ESS Tech, Inc. (the “Company”) hereby requests that the above-referenced Registration Statements be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statements have been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Mark Baudler at (650) 320-4597. Very truly yours, ESS Tech, Inc. /s/ Anthony Rabb Anthony Rabb Chief Financial Officer cc: Eric Dresselhuys ESS Tech, Inc. Mark B. Baudler Wilson Sonsini Goodrich & Rosati, P.C. .