ASPEN AEROGELS, INC.
30 Forbes Road, Building B
Northborough, Massachusetts 01532
September 16, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jacqueline Kaufman
| Re: | Aspen Aerogels, Inc. |
Registration Statement on Form S-3
Filed September 10, 2021
File No. 333-259449 (the “Registration Statement”)
Acceleration Request
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Aspen Aerogels, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, September 20, 2021, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please contact Sahir Surmeli of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 348-3013 with any questions regarding this request.
| Very truly yours, |
| ASPEN AEROGELS, INC. |
/s/ John F. Fairbanks |
John F. Fairbanks Chief Financial Officer |
| cc: | Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
Sahir Surmeli, Esq.
