IKONICS Corporation

4832 Grand Avenue

Duluth, MN 55807

 

November 12, 2021

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:IKONICS Corporation
 Registration Statement on Form S-4
 Initial Filing Date July 30, 2021
 File No. 333-258335
 REQUEST FOR ACCELERATION OF EFFECTIVENESS

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, IKONICS Corporation (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on November 12, 2021, or as soon thereafter as practicable.

 

Please contact Joshua L. Colburn of Faegre Drinker Biddle & Reath LLP, counsel to the Company, at +1 (612) 766-8946, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

  Sincerely,
   
  IKONICS CORPORATION
   
  /s/ Jon Gerlach
  Jon Gerlach
  Chief Financial Officer