TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 23, 2021 Donald R. 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 March 15, 2021 File No. 333-254250 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 Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services