BASANITE, Inc.
2041 NW 15th Avenue
Pompano Beach, Florida 33069
December 13, 2021
VIA EDGAR
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Janice Adeloye
| Re: | Basanite, Inc. | |
| Registration Statement on Form S-1 | ||
| (File No. 333-259880) |
Dear Ms. Adeloye:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Basanite, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Wednesday, December 15, 2021 (the “Effective Time”). The Company hereby grants to each of Lawrence A. Rosenbloom, Esq. and Richard I. Anslow, Esq. the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.
| Very truly yours, | |
| /s/ Simon R. Kay | |
| Simon R. Kay | |
| Acting Interim President, Chief Executive Officer, | |
| and Chief Financial Officer |
