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 |