CORRESP: A correspondence can be sent as a document with another submission type or can be sent as a separate submission.
Published on
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 |