<SEC-DOCUMENT>0001437749-22-011713.txt : 20220610
<SEC-HEADER>0001437749-22-011713.hdr.sgml : 20220610
<ACCEPTANCE-DATETIME>20220510153710
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ACCESSION NUMBER:		0001437749-22-011713
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIQTECH INTERNATIONAL INC
		CENTRAL INDEX KEY:			0001307579
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				201431677
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		INDUSTRIPARKEN 22C
		CITY:			BALLERUP
		STATE:			G7
		ZIP:			DK-2750
		BUSINESS PHONE:		01145 2390 4545

	MAIL ADDRESS:	
		STREET 1:		INDUSTRIPARKEN 22C
		CITY:			BALLERUP
		STATE:			G7
		ZIP:			DK-2750

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Blue Moose Media Inc
		DATE OF NAME CHANGE:	20041101
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<TYPE>CORRESP
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>LIQTECH INTERNATIONAL, INC.</b><br>
<b>Industriparken 22C</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>DK2750 Ballerup, Denmark</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">May 10, 2022</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>VIA EDGAR</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">United States Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">100 F Street N.E.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Washington, D.C. 20549</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Attn: Ms. Priscilla Dao</p>

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			<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"><b>LiqTech International, Inc.</b></p>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 63pt;"><b>Request for Acceleration of Registration Statement on Form S-3</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 63pt;"><b>File No. 333-262604</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ladies and Gentlemen:</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, LiqTech International, Inc., a Nevada corporation (the &#8220;<u>Company</u>&#8221;), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No.&nbsp;333-262604), as amended and filed with the U.S. Securities and Exchange Commission on April 28, 2022 to 4:00PM ET on May 12, 2022&nbsp;or as soon thereafter as practicable.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Please direct any questions or comments regarding this filing to Clayton Parker, Esq. at (305) 794-6293 of K&amp;L Gates LLP, legal counsel to the Company.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 9pt;text-indent:-9pt;">Sincerely,</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><i><u>&nbsp;&nbsp;&nbsp;&nbsp;/s/</u></i><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><i><u>Alexander Buehler</u></i><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Name: Alexander Buehler</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Title: Interim Chief Executive Officer</p>
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