TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2022 Fawad Maqbool Chief Executive Officer AmpliTech Group, Inc. 155 Plant Avenue Hauppauge, NY 11788 Re: AmpliTech Group, Inc. Registration Statement on Form S-3 Filed April 21, 2022 File No. 333-264420 Dear Mr. Maqbool: 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 Bradley Ecker, Staff Attorney, at (202) 551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing