August 30, 2021

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

 

  

Registration Statement on Form S-3

File No. 333-258982

 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Loop Industries, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-258982) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Megan J. Baier at (312) 636-2073.

* * * *

 

 

Sincerely,

 

LOOP INDUSTRIES, INC.

 

 

By: /s/ Drew Hickey 

Drew Hickey

Chief Financial Officer

 

 

 

Loop Industries, Inc.

 

Martin J. Waters

Megan J. Baier

Wilson Sonsini Goodrich & Rosati, P.C.

 

Robert C. Kim

Ballard Spahr LLP