RESONANT INC.
110 Castilian Drive, Suite 100
Goleta, California 93117
May 25, 2016
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Resonant Inc. | ||
| Registration Statement on Form S-3 (File No. 333-211374) | ||
| Acceleration Request | ||
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| Requested Date: | May 27, 2016 |
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| Requested Time: | 4:00 p.m. Eastern Daylight Time |
Ladies and Gentlemen:
Resonant Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-211374) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as possible.
In connection with the acceleration request, the Company hereby acknowledges that:
· should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, such action does not and will not foreclose the Commission from taking any action with respect to the Registration Statement;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not and will not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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, | ||
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| RESONANT INC. | ||
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| By: | /s/ John Philpott | |
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| John Philpott | |
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| Chief Financial Officer | |
