SolarWindow Technologies, Inc.
430 Park Avenue
Suite 702
New York, New York 10022
June 23, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | SolarWindow Technologies, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed June 10, 2021 | ||
| File No. 333-256983 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SolarWindow Technologies, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Time, June 24, 2021, or as soon as practicable thereafter.
Very truly yours,
SolarWindow Technologies, Inc.
| By: | /s/ Jatinder S. Bhogal | |
| Name: | Jatinder S. Bhogal | |
| Title: | Chief Executive Officer and Chairman | |
