AMERICAN SUPERCONDUCTOR CORPORATION
114 East Main St.
Ayer, MA 01432
March 6, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attention: Jenny O’Shanick
| Re: | American Superconductor Corporation | |
| Registration Statement on Form S-3 Filed January 30, 2024 File No. 333-276766 |
To the addressee set forth above:
American Superconductor Corporation (the “Company”) hereby respectfully requests the withdrawal of its acceleration request letter filed as correspondence via EDGAR transmission on March 5, 2024, which requested that the Registration Statement on Form S-3 (File No. 333-276766) filed on January 30, 2024 become effective at 4:30 p.m. Washington D.C. time on March 7, 2024, or as soon as reasonably practicable thereafter. The Company is no longer requesting that such Registration Statement be declared effective at this specific date and time and the Company hereby formally withdraws its request for acceleration of the effective date as stated above.
| Sincerely, | ||
| American Superconductor Corporation | ||
| By: | /s/ John W. Kosiba, Jr. | |
| John W. Kosiba, Jr. | ||
| Senior Vice President, Chief Financial Officer and Treasurer | ||
| cc: | Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP |