TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 30, 2021 Daniel Solomita President and Chief Executive Officer Loop Industries, Inc. 480 Fernand-Poitras Terrebonne Qu bec, Canada J6Y 1Y4 Re: Loop Industries, Inc. Registration Statement on Form S-3 Filed August 20, 2021 File No. 333-258982 Dear Mr. Solomita: 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 Michael Davis at 202-551-4385 or Celeste Murphy at 202-551-3257 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Martin Waters