AMERICAN SUPERCONDUCTOR CORPORATION
114 East Main St.
Ayer, MA 01432
March 5, 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:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, American Superconductor Corporation (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-276766) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on March 7, 2024 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Peter N. Handrinos of Latham & Watkins LLP at (617) 948-6060 or Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing.
| 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