United States securities and exchange commission logo




                                                                                
                          November 29, 2023

       Jess A. Jankowski
       President and Chief Executive Officer
       Nanophase Technologies Corporation
       1319 Marquette Drive
       Romeoville, Illinois 60446

                                                        Re: Nanophase 
Technologies Corporation
                                                            Registration 
Statement on Form S-1
                                                            Filed November 21, 
2023
                                                            File No. 333-275696

       Dear Jess A. Jankowski:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Margaret 
Schwartz at 202-551-7153 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Industrial Applications and
                                                                                
                          Services
       cc:                                              Blake T. Johnson, Esq.