SolarWindow Technologies, Inc.
10632 Little Patuxent Parkway
Suite 406
Columbia, MD 21044
August 16, 2016
Via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | SolarWindow Technologies, Inc. Registration Statement on Form S-1 File No. 333-212770 |
To whom it may concern,
On behalf of SolarWindow Technologies, Inc. (the "Registrant") and in accordance with Rule 461 of the Securities Act of 1933, as amended, I hereby request the acceleration of the effective date of the above referenced registration statement so that it be declared effective as of 4:00 p.m., Eastern Time, on Thursday, August 18, 2016, or as soon as practicable thereafter.
In connection with this request for the acceleration of the effective date of the registration statement, Registrant acknowledges that:
| · | should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
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· | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, | |||
| By: | /s/ John Conklin | ||
| Name: | John Conklin | |
| Title: | President and Chief Executive Officer | ||
