July 8, 2020
VIA EDGAR AND FEDERAL EXPRESS
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attention: Heather Clark
| Re: | POET Technologies, Inc. | |
| Form 20-F for the Year Ended December 31, 2019 | ||
| File No. 000-55135 | ||
| Filed April 30, 2020 |
Ms. Clark:
On behalf of our client, POET Technologies, Inc. (the “Company”), this letter confirms the Company’s receipt of the Staff’s letter of comment issued on June 23, 2020 (the “Letter”) relating to the above-referenced filing and my telephone conversation with you on July 7, 2020 regarding the Company’s request for, and your agreement to provide, a 10 business day extension of the time afforded to the Company to respond to the Letter (i.e., until July 21, 2020).
Thank you for granting the extension. If you have any questions or concerns, please contact the undersigned at (312)902-5493 or mark.wood@katten.com.
Very truly yours,
| /s/ Mark D. Wood |
Mark D. Wood
| cc: | Thomas R. Mika, Chief Financial Officer | |
| Kevin Barnes, Corporate Controller and Treasurer | ||
| Jean Yu, Securities and Exchange Commission |
KATTEN MUCHIN ROSENMAN LLP
CENTURY CITY
CHARLOTTE CHICAGO DALLAS HOUSTON LOS ANGELES
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