CLEARSIGN COMBUSTION CORPORATION
12870 Interurban Avenue South
Seattle, WA 98168
January 5, 2016
VIA EDGAR
Ms. Amanda Ravitz
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
| Re: | ClearSign Combustion Corporation | |
| Form S-3 filed on December 29, 2015 | ||
| File No. 333-208784 |
Dear Ms. Ravitz:
ClearSign Combustion Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned registration statement be ordered effective at 4:00 p.m., Eastern time, on January 7, 2016 or as soon as practicable thereafter.
In requesting acceleration, the Company acknowledges that:
(1) should 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;
(2) 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
(3) the Company 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.
| Very truly yours, | ||
| CLEARSIGN COMBUSTION CORPORATION | ||
| By: | /s/ James N. Harmon | |
| James N. Harmon, Chief Financial Officer | ||
cc (via e-mail): Kevin Friedmann, Esq.
