POET Technologies Inc.
120 Eglinton Avenue East, Ste. 1107
Toronto, Ontario
M4P 1E2, Canada
August 16, 2023
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Alex King
| Re: | POET Technologies Inc. | |
| Registration Statement on Form F-3 | ||
| Filed August 9, 2023 | ||
| File No. 333-273853 |
To Whom It May Concern:
In accordance with Rule 461 under the Securities Act of 1933, as amended, POET Technologies Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement on Form F-3, as amended (the “Registration Statement”), may be declared effective on August 18, 2023, at 4:00 p.m., Eastern Time, or as soon as possible thereafter.
If you have any questions regarding the Registration Statement, please contact the undersigned at (415)686-2198 or tm@poet-technologies.com or Mark D. Wood of our counsel Katten Muchin Rosenman LLP at (312)902-5493 or mark.wood@katten.com.
| Very truly yours, | ||
| POET TECHNOLOGIES INC. | ||
| By: | /s/ Thomas R. Mika | |
| Name: | Thomas R. Mika | |
| Title: | Chief Financial Officer | |
| CC: | Kevin Barnes, Vice President of Finance & Administration, Corporate Controller and Treasurer |
| Mark D. Wood, Katten Muchin Rosenman LLP | |
| Alyse A. Sagalchik, Katten Muchin Rosenman LLP | |
| Timothy J. Kirby, Katten Muchin Rosenman LLP |