The ExOne Company 127 Industry Boulevard North Huntingdon, PA 15642 USA +1 724 863 9663 ExOne.com |  |
April 20, 2018
VIA EDGAR AND EMAIL
Tim Buchmiller, Senior Attorney
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
| Re: | The ExOne Company |
Registration Statement on FormS-3
FileNo. 333-223690
Dear Tim:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of The ExOne Company (the “Company”), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on April 23, 2018, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
| • | 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; |
| • | 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 |
| • | 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, | ||
| By: | /s/ Loretta L. Benec | |
| Loretta L. Benec | ||
| General Counsel and Corporate Secretary | ||
cc: Hannah T. Frank, Esq.