September 25, 2019

Jeffrey A. Quiram
Chief Executive Officer
Superconductor Technologies Inc.
9101 Wall Street, Suite 1300
Austin, TX 78754

       Re: Superconductor Technologies Inc.
           Registration Statement on Form S-1
           Filed on September 10, 2019
           File no. 333-233693

Dear Mr. Quiram:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1, file no. 333-233693

Registration Cover Page, page i

1.     Please revise your prospectus cover page to confirm that no minimum
number of units
       need be sold for the offer to close.
Other Assets and Investments, page 5

2.     We note that you generated no revenues in the first six months of 2019.
We also note that
       you are awaiting release of phase 2 funding under the contract awarded
by the U.S.
       Department of Energy for its Next Generation Electric Machine (NGEM)
program. Please
       revise to provide more fulsome disclosure regarding sources and timing
of future
       revenues, including quantification of revenues expected to be received
upon release of the
       phase 2 funding, as well as expectations of commercial product revenues
related to the
 Jeffrey A. Quiram
Superconductor Technologies Inc.
September 25, 2019
Page 2
      production and sales of Conductus wire as discussed at page 6 under
"Manufacturing."
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Paul Fischer, Staff Attorney, at 202-551-3415, or Celeste
M. Murphy,
Legal Branch Chief, at 202-551-3257, with any questions.



                                                           Sincerely,
FirstName LastNameJeffrey A. Quiram
                                                           Division of
Corporation Finance
Comapany NameSuperconductor Technologies Inc.
                                                           Office of
Telecommunications
September 25, 2019 Page 2
cc:       Matt O'Loughlin
FirstName LastName