Superconductor Technologies Inc.
460 Ward Drive
Santa Barbara, CA 93111
January 3, 2007
VIA EDGAR
Ms. Kathryn T. Jacobson
Staff Accountant
SECURITIES & EXCHANGE COMMISSION
Division of Corporate Finance
100 F Street, NE, Mail Stop 3720
Washington, DC 20549
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Re:
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Superconductor Technologies Inc. |
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Form 10-K for the year ended December 31, 2005 |
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Filed March 8, 2006 |
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Form 10-Q for quarter ended September 30, 2006 |
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Filed November 9, 2006 |
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File No. 0-2104 |
Dear Ms. Jacobson:
This letter responds to the comment letter dated December 20, 2006 concerning the financial
statements and related disclosures in the above-referenced filings for Superconductor Technologies
Inc. This letter confirms our phone call today and is to inform you that we expect to respond to
this letter by Wednesday, January 31, 2007.
If you have any further questions, please contact me at (805) 690-4629 (telephone) or (805)
683-9496 (fax).
Sincerely,
/s/ William J. Buchanan
William J. Buchanan
Controller (Principal Financial Officer)