0001350102-15-000121.txt : 20160120 0001350102-15-000121.hdr.sgml : 20160120 20151216164538 ACCESSION NUMBER: 0001350102-15-000121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ascent Solar Technologies, Inc. CENTRAL INDEX KEY: 0001350102 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 203672603 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12300 GRANT STREET CITY: THORNTON STATE: CO ZIP: 80241 BUSINESS PHONE: (720) 872-5000 MAIL ADDRESS: STREET 1: 12300 GRANT STREET CITY: THORNTON STATE: CO ZIP: 80241 CORRESP 1 filename1.htm CORRESP

Ascent Solar Technologies, Inc.
12300 Grant Street
Thornton, CO 80241


December 16, 2015


VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Re:
Ascent Solar Technologies, Inc.
Registration Statement on Form S-1
File No. 333-208277            


Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ascent Solar Technologies, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated and that such Registration Statement be permitted to become effective by 2:00 p.m. Eastern Time on December 18, 2015, or as soon thereafter as possible.

In connection with this request, the Company hereby acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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.

Sincerely,

Ascent Solar Technologies, Inc.


/s/ Victor Lee    
By: Victor Lee
Its: Chief Executive Officer