TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 10, 2022 Donald Young President and Chief Executive Officer ASPEN AEROGELS INC 30 Forbes Road, Building B Northborough, Massachusetts 01532 Re: ASPEN AEROGELS INC Registration Statement on Form S-3 Filed on May 4, 2022 File No. 333-264672 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 Janice Adeloye at 202-551-3034 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services