Correspondence 0001477932-23-008215 from Nexscient, Inc. (NXNT)
Nexscient, Inc.
Date: Nov. 9, 2023 · CIK: 0001976663 · Accession: 0001477932-23-008215
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File numbers found in text: 333-274532
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CORRESP 1 filename1.htm nexscient_corresp.htm November 9, 2023 Ms. Marion Graham Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street N.E. Washington, D.C. 20549 Re: Nexscient, Inc. Registration Statement on Form S-1, as amended File No. 333-274532 Request for Acceleration of Effective Date Ladies and Gentlemen: In accordance with Rule 461 of the Securities Act of 1933, as amended, Nexscient, Inc., a Delaware corporation (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-274532) filed with the Commission on September 15, 2023, and as amended on October 19, 2023 and November 7, 2023 (the “Registration Statement”), so that it will be declared effective at 12:00 p.m. EDT on November 13, 2023, or as soon thereafter as practicable. Respectfully, /s/ Fred E. Tannous President & CEO Cc: Jeff Kauten, Securities and Exchange Commission Kathleen Collins, Securities and Exchange Commission Megan Akst, Securities and Exchange Commission Jessica Lockett, Esq. 2029 Century Park East, Suite 400 | Los Angeles, CA 90067 | (310) 494-6620 | hello@nexscient.com