<SEC-DOCUMENT>0001571049-17-008647.txt : 20171206
<SEC-HEADER>0001571049-17-008647.hdr.sgml : 20171206
<ACCEPTANCE-DATETIME>20171206090713
ACCESSION NUMBER:		0001571049-17-008647
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171206
DATE AS OF CHANGE:		20171206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEARSIGN COMBUSTION CORP
		CENTRAL INDEX KEY:			0001434524
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			WA

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-221467
		FILM NUMBER:		171241243

	BUSINESS ADDRESS:	
		STREET 1:		12870 INTERURBAN AVENUE SOUTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98168
		BUSINESS PHONE:		(206) 673-4848

	MAIL ADDRESS:	
		STREET 1:		12870 INTERURBAN AVENUE SOUTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98168
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>t1703130_rw.htm
<DESCRIPTION>REGISTRATION WITHDRAWAL
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ClearSign Combustion Corporation&nbsp;<BR>
12870 Interurban Avenue South&nbsp;<BR>
Seattle, Washington 98168&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">December 6, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I><U>VIA EDGAR</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C.&nbsp; 20549</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">Attn:</TD><TD STYLE="text-align: justify">Amanda Ravitz</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Caleb French</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">RE:</TD><TD>ClearSign Combustion Corporation<BR>
Registration Statement on Form S-1<BR>
File No. 333-221467</TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to Rule&nbsp;477 promulgated under
the Securities Act of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), ClearSign Combustion Corporation (the
&ldquo;<B><I>Company</I></B>&rdquo;) hereby requests that the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
consent to the withdrawal, effective as of the date hereof or at the earliest possible practicable date hereafter, of its Registration
Statement on&nbsp;Form&nbsp;S-1&nbsp;(File No.&nbsp;333-221467&#8203;), together with all amendments and exhibits thereto (collectively,
the &ldquo;<B><I>Registration Statement</I></B>&rdquo;). The&nbsp;Registration Statement&nbsp;was originally filed with the Commission
on November 9, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Registration Statement was filed in
connection with a proposed public offering by the Company of its common stock and warrants to purchase common stock, which the
Company has determined not to pursue at this time. The Registration Statement was never declared effective and no securities have
been or will be issued pursuant thereto. <FONT STYLE="background-color: white">Therefore, withdrawal of the Registration Statement
is consistent with the public interest and the protection of investors, as contemplated by paragraph (a)&nbsp;of Rule&nbsp;477.</FONT>
Pursuant to Rule 477(c), the Company advises the Commission that it may, upon consideration of its financing and strategic options,
undertake one or more subsequent private offerings in reliance on Rule 155(c) promulgated under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acknowledges that no refund
will be made for fees paid to the Commission in connection with the filing of the Registration Statement; however, the Company
requests, in accordance with Rule&nbsp;457(p)&nbsp;under the Securities Act, that all fees paid to the Commission in connection
with the filing of the Registration Statement be credited to the Company&rsquo;s account to be offset against the filing fee for
any future registration statement or registration statements the Company may file with the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company hereby requests an order granting
the withdrawal of the Registration Statement to be issued by the Commission as soon as possible. Please provide a copy of the order
granting withdrawal of the Registration Statement to the undersigned at ClearSign Combustion Corporation, 12870 Interurban Avenue
South, Seattle, Washington 98168 or by email at steve.pirnat@clearsign.com, with a copy to the Company&rsquo;s counsel, Cooley
LLP, Attention: Alan Hambelton, 1700 Seventh Avenue, Suite 1900, Seattle WA 98101 or by email at ahambelton@cooley.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If you have any questions or comments or
require further information regarding this application of withdrawal of the Registration Statement, please do not hesitate to call
or email Alan Hambelton at (206) 452-8756 or ahambelton@cooley.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 40%; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">ClearSign Combustion Corporation</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
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    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Stephen E. Pirnat</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">By: &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 10pt">Stephen E. Pirnat</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Title: &nbsp;</FONT><FONT STYLE="font-size: 10pt">Chief Executive Officer </FONT></TD></TR>
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