<SEC-DOCUMENT>0001654954-24-010333.txt : 20240912
<SEC-HEADER>0001654954-24-010333.hdr.sgml : 20240912
<ACCEPTANCE-DATETIME>20240812161436
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-24-010333
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Loop Industries, Inc.
		CENTRAL INDEX KEY:			0001504678
		STANDARD INDUSTRIAL CLASSIFICATION:	CHEMICALS & ALLIED PRODUCTS [2800]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				272094706
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		480 FERNAND POITRAS
		CITY:			TERREBONNE
		STATE:			A8
		ZIP:			J6Y 1Y4
		BUSINESS PHONE:		781-821-6600

	MAIL ADDRESS:	
		STREET 1:		480 FERNAND POITRAS
		CITY:			TERREBONNE
		STATE:			A8
		ZIP:			J6Y 1Y4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST AMERICAN GROUP INC.
		DATE OF NAME CHANGE:	20101101
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>loop_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Loop Industries, Inc.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>480 Fernand-Poitras, Terrebonne</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Quebec, Canada J6Y 1Y4</strong></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">August 12, 2024</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong><u>VIA EDGAR</u></strong></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Securities and Exchange Commission</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Division of Corporation Finance</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Office of Industrial Applications and Services</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">100 F Street, N.E.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Washington, D.C. 20549</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Attention: Benjamin Richie</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Re:</strong></p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Loop Industries, Inc.</strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Registration Statement on Form S-3 (the &#8220;Registration Statement&#8221;)</strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>File No. 333-281224</strong></p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Ladies and Gentlemen:</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Loop Industries, Inc. (the &#8220;<strong><u>Company</u></strong>&#8221;) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 14, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Norton Rose Fulbright US LLP, request by telephone that such Registration Statement be declared effective.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Please contact James Lacey, of Norton Rose Fulbright US LLP, outside counsel to the Company, at (212) 318-3189, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:5%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Sincerely,</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">/s/ Fady Mansour</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Fady Mansour</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Chief Financial Officer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
