ASPEN AEROGELS, INC.
30 Forbes Road, Building B
Northborough, Massachusetts 01532
September 14, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Kate McHale
| Re: | Aspen Aerogels, Inc. |
Registration Statement on Form S-3
Filed August 31, 2018
File No. 333-227158 (the “Registration Statement”)
Acceleration Request
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Aspen Aerogels, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Tuesday, September 18, 2018, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please contact Sahir Surmeli of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 348-3013 with any questions regarding this request.
Very truly yours,
ASPEN AEROGELS, INC. |
/s/ John F. Fairbanks |
John F. Fairbanks Chief Financial Officer |
| cc: | Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
Sahir Surmeli, Esq.
