TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 15, 2021 John F. Fairbank Chief Financial Officer Aspen Aerogels Inc. 30 Forbes Road, Building B Northborough, Massachusetts 01532 Re: Aspen Aerogels Inc Registration Statement on Form S-3 Filed September 10, 2021 File No. 333-259449 Dear Mr. Fairbank: 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 Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services