CORRESP 1 filename1.htm alt_corr-121212.htm
 
Altair Nanotechnologies Inc.
204 Edison Way
Reno, Nevada  89502
 (775) 858-3750


December 13, 2012


VIA EDGAR CORRESPONDENCE

Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, DC  20549-7010

Re:  Altair Nanotechnologies Inc.
Registration Statement on Form S-3, as amended
File No. 333-184648 (the “Form S-3”)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Altair Nanotechnologies Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 10:00 a.m., Eastern Time, on Monday, December 17, 2012, or as soon thereafter as practicable.

The Company acknowledges that (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
  Very truly yours,
 
ALTAIR NANOTECHNOLOGIES INC.
 
       
       
 
By:
/s/ Stephen B. Huang  
   
     Stephen B. Huang, Chief Financial Officer