August 21, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: | Will Mastrianna |
| Re: | Loop Industries, Inc. | |
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| Registration Statement on Form S-3 File No. 333-226789 |
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| Acceleration Request |
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| Requested Date: August 23, 2018 Requested Time: 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Loop Industries, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-226789) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Megan J. Baier at (212) 497-7736.
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| Sincerely,
LOOP INDUSTRIES, INC. | |||
| By: | /s/ Frank Zitella | ||
| Frank Zitella Chief Financial Officer | |||
| cc: | Antonella Penta |
| Loop Industries, Inc.
Martin J. Waters Megan J. Baier Wilson Sonsini Goodrich & Rosati, P.C.
Robert C. Kim Ballard Spahr LLP |
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