December 23, 2021




U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549-3720


Attention:   Patrick Fullem

Solid Power, Inc.
Registration Statement on Form S-1

(File No. 333-261711)


Acceleration Request


Requested Date:         Tuesday, December 28, 2021

Requested Time:         4:30 P.M. Eastern Standard Time


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Solid Power, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable 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. This request shall supersede and replace any previously submitted request for accelerated effectiveness of the Registration Statement. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Austin D. March at (512) 338-5410.


[Signature page follows]





Securities and Exchange Commission

December 23, 2021

Page 2


  /s/ James Liebscher
  James Liebscher
  Chief Legal Officer




cc: Robert O’Connor, Mark B. Baudler, and Austin D. March, Wilson Sonsini Goodrich & Rosati, P.C.