0001193125-21-270160.txt : 20211013 0001193125-21-270160.hdr.sgml : 20211013 20210910171706 ACCESSION NUMBER: 0001193125-21-270160 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210910 FILER: COMPANY DATA: COMPANY CONFORMED NAME: META MATERIALS INC. CENTRAL INDEX KEY: 0001431959 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 743237581 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 RESEARCH DRIVE CITY: DARTMOUTH STATE: A5 ZIP: B2Y 4M9 BUSINESS PHONE: 1-902-482-5729 MAIL ADDRESS: STREET 1: 1 RESEARCH DRIVE CITY: DARTMOUTH STATE: A5 ZIP: B2Y 4M9 FORMER COMPANY: FORMER CONFORMED NAME: TORCHLIGHT ENERGY RESOURCES INC DATE OF NAME CHANGE: 20110303 FORMER COMPANY: FORMER CONFORMED NAME: Pole Perfect Studios, Inc. DATE OF NAME CHANGE: 20080409 CORRESP 1 filename1.htm CORRESP

September 10, 2021

 

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F St NE

Washington, D.C. 20549

 

Attention:

Anuja A. Majmudar

    

Timothy S. Levenberg

 

Re:

Meta Materials, Inc.

    

Amendment No. 1 to Registration Statement on Form S-3

    

Filed August 26, 2021

    

File No. 333-256636

Acceleration Request

 

    Requested Date:

   

September 14, 2021

   

    Requested Time:

   

4:30 PM Eastern Time

   

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Meta Materials Inc. (formerly known as Torchlight Energy Resources, Inc., the “Company”) hereby requests that the above-referenced Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-256636) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation at (858) 209-1020 or via email at thornish@wsgr.com. If notice of effectiveness is given by telephone, please also provide a copy of the Commission’s order declaring the Registration Statement effective to Thomas E. Hornish via facsimile at (858) 350-2399.

 

Securities and Exchange Commission

Re: Meta Materials, Inc.

September 10, 2021

Page 2

 

Please direct any questions or comments regarding this acceleration request to Thomas E. Hornish at (858) 209-1020.

 

 

Sincerely,

 

META MATERIALS INC.

 

By:  

/s/ Ken Rice

  Ken Rice
  Chief Financial Officer & Executive Vice President

 

cc:

Thomas E. Hornish, Esq.

Wilson Sonsini Goodrich & Rosati, Professional Corporation