TEXT-EXTRACT 2 filename2.txt September 10, 2018 Donald Young Chief Executive Officer Aspen Aerogels, Inc. 30 Forbes Road, Building B Northborough, MA 01532 Re: Aspen Aerogels, Inc. Registration Statement on Form S-3 Filed August 31, 2018 File No. 333-227158 Dear Mr. Young: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate McHale at (202) 551-3464 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction