AMERICAN SUPERCONDUCTOR CORPORATION
64 Jackson Road
Devens, Massachusetts 01434
February 13, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tom Jones
Re: | American Superconductor Corporation |
Registration Statement on Form S-3
Filed February 5, 2018
File No. 333-222874
Dear Mr. Jones:
On behalf of American Superconductor Corporation (the Company) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on February 15, 2018, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.
Once the Registration Statement has been declared effective, we respectfully request that you orally confirm that event with our counsel, Latham & Watkins LLP, by calling Peter N. Handrinos at (617) 948-6060 or Gregory P. Rodgers at (212) 906-2918.
If you have any questions regarding the foregoing, please do not hesitate to contact Peter N. Handrinos at (617) 948-6060 or Gregory P. Rodgers at (212) 906-2918, of Latham & Watkins LLP. Thank you in advance for your consideration.
AMERICAN SUPERCONDUCTOR CORPORATION | ||
By: | /s/ John W. Kosiba, Jr. | |
Name: John W. Kosiba, Jr. | ||
Title: Senior Vice President, Chief Financial Officer and Treasurer |
cc: | Peter N. Handrinos, Latham & Watkins LLP |
Gregory P. Rodgers, Latham & Watkins LLP |