October 13, 2015
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention: Eric Atallah and Kate Tillan
Re: |
| voxeljet AG |
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| Form 20-F for the fiscal year ended December 31, 2014 |
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| Filed March 27, 2015 |
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| File No. 001-36130 |
Ladies and Gentlemen:
voxeljet AG (the “Company”) confirms receipt of the letter dated October 2, 2015 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Form 20-F. In response to the Staff’s comments, the Company acknowledges that:
(1) The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(2) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
(3) The Company may not assert Staff comments 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,
VOXELJET AG
By: | /s/ Rudolf Franz |
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Name: | Rudolf Franz |
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Title: | Chief Financial Officer |
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cc: David S. Rosenthal, Dechert LLP