United States securities and exchange commission logo
May 8, 2024
Virginia Johnson
Chief Legal Officer
Aspen Aerogels, Inc.
30 Forbes Road, Building B
Northborough, Massachusetts 01532
Re: Aspen Aerogels,
Inc.
Registration
Statement on Form S-3
Filed May 2, 2024
File No. 333-279072
Dear Virginia Johnson:
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 Jenna
Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Nishant Dharia