SEC Company Response from ESS Tech, (GWH) — Dec 9, 2025
ESS Tech, Inc.
Date: Dec. 9, 2025 · CIK: 0001819438 · Accession: 0001628280-25-056056
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291506
Letter
Document ESS Tech, Inc. 26440 SW Parkway Ave., Bldg. 83, Wilsonville, Oregon 97070 December 9, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Kristin Baldwin Re: ESS Tech, Inc. Registration Statement on Form S-3 File No. 333-291506 Acceleration Request Requested Date: December 11, 2025 Requested Time: 4:00 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 Statement on Form S-3 (File No. 333-291506) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, 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 Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Rachel Nagashima at (650) 680-5361. [ Signature page follows ] Sincerely, ESS Tech, Inc. By: /s/ Kelly F. Goodman Name: Kelly F. Goodman Title: Interim Chief Executive Officer cc: Kate Suhadolnik, ESS Tech, Inc. Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C. Lianna Whittleton, Wilson Sonsini Goodrich & Rosati, P.C. Rachel Nagashima, Wilson Sonsini Goodrich & Rosati, P.C.
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CORRESP 1 filename1.htm Document ESS Tech, Inc. 26440 SW Parkway Ave., Bldg. 83, Wilsonville, Oregon 97070 December 9, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Kristin Baldwin Re: ESS Tech, Inc. Registration Statement on Form S-3 File No. 333-291506 Acceleration Request Requested Date: December 11, 2025 Requested Time: 4:00 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 Statement on Form S-3 (File No. 333-291506) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, 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 Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Rachel Nagashima at (650) 680-5361. [ Signature page follows ] Sincerely, ESS Tech, Inc. By: /s/ Kelly F. Goodman Name: Kelly F. Goodman Title: Interim Chief Executive Officer cc: Kate Suhadolnik, ESS Tech, Inc. Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C. Lianna Whittleton, Wilson Sonsini Goodrich & Rosati, P.C. Rachel Nagashima, Wilson Sonsini Goodrich & Rosati, P.C.