<SEC-DOCUMENT>0001654954-22-017035.txt : 20230131
<SEC-HEADER>0001654954-22-017035.hdr.sgml : 20230131
<ACCEPTANCE-DATETIME>20221229085812
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-22-017035
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			374Water Inc.
		CENTRAL INDEX KEY:			0000933972
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTORS & GENERATORS [3621]
		IRS NUMBER:				880271109
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		701 W. MAIN STREET
		STREET 2:		SUITE 410
		CITY:			DURHAM
		STATE:			NC
		ZIP:			27701
		BUSINESS PHONE:		919-888-8194

	MAIL ADDRESS:	
		STREET 1:		3710 SHANNON RD #51877
		STREET 2:		SUITE 410
		CITY:			DURHAM
		STATE:			NC
		ZIP:			27717

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	POWERVERDE, INC.
		DATE OF NAME CHANGE:	20080820

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VYREX CORP
		DATE OF NAME CHANGE:	19951206
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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374Water Inc.</font></div>
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701 W. Main Street, Suite 410</font></div>
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Durham, NC 27701</font></div>
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December 29, 2022</font></div>
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VIA EDGAR</font></div>
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United States Securities and Exchange Commission</font></div>
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Division of Corporation Finance</font></div>
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100 F Street N.E.</font></div>
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Washington, D.C. 20549</font></div>
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Attention: Patrick Fullem. Esq.</font></div>
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<div style="display: table-cell; width: 48px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">RE:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">374Water
Inc.</font></div>
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<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
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<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Filed
December 22, 2022</font></div>
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<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Request
for Acceleration</font></div>
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File No. 333-268942</font></font></div>
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Ladies and Gentlemen:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Pursuant to Rule 461 of the Rules and Regulations
of the U.S. Securities and Exchange Commission (the
&#x201C;</font><font style="font-weight: bold; font-style: italic; color: #000000">Commission</font><font style="color: #000000">&#x201D;)
under the Securities Act of 1933, as amended (the
&#x201C;</font><font style="font-weight: bold; font-style: italic; color: #000000">Act</font><font style="color: #000000">&#x201D;),
374Water Inc. (the &#x201C;</font><font style="font-weight: bold; font-style: italic; color: #000000">Company</font><font style="color: #000000">&#x201D;)
hereby requests acceleration of the effective date of the
above-mentioned Registration Statement on Form S-3 to 4:30 p.m.,
Eastern Time, on Friday, December 30, 2022, or as soon thereafter
as practicable</font>, or at such later time as the Company or its
counsel may orally request via telephone call to the
staff<font style="color: #000000">.</font> <font style="color: #000000; background-color: #FFFFFF">&#xA0;In making this
acceleration request, the Company acknowledges that it is aware of
its responsibilities under the Act.</font></font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Should
any member of the staff of the Commission have any questions or
comments with respect to this request, please contact our counsel,
Damian C. Georgino of Womble Bond Dickinson (US) LLP at (704)
331-4933.&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">Very truly
yours,</font></div>
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<td colspan="2" rowspan="1" style="vertical-align: bottom; width: 38%;"><font style="font-family: Times New Roman; font-size: 13px">374Water
Inc.</font></td>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">By:&#xA0;&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/&#xA0;
<font style="font-family: Times New Roman; font-size: 13px">Yaacov
Nagar</font></font></div>
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Nagar</font>&#xA0;</font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Chief Executive
Officer</font>&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
cc: Damian C. Georgino, Esq.,</font> <font style="font-style: italic; color: #000000">Womble Bond Dickinson (US)
LLP</font></font></div>
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