# EDGAR Filing Document

**Accession Number:** 0001819438
**File Stem:** 0001628280-25-056056
**Filing Date:** 2025-12
**Character Count:** 2922
**Document Hash:** 7f1b0326f33a9fcdb7fd639d95b00944
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-056056.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001628280-25-056056

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ESS Tech, Inc.
- **CENTRAL INDEX KEY:** 0001819438
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 981550150
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 26440 SW PARKWAY AVE.
- **STREET 2:** BLDG. 83
- **CITY:** WILSONVILLE
- **STATE:** OR
- **ZIP:** 97070
- **BUSINESS PHONE:** (855) 423-9920

**MAIL ADDRESS:**
- **STREET 1:** 26440 SW PARKWAY AVE.
- **STREET 2:** BLDG. 83
- **CITY:** WILSONVILLE
- **STATE:** OR
- **ZIP:** 97070

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ACON S2 Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200728

**ESS Tech, Inc.**

**26440 SW Parkway Ave., Bldg. 83, Wilsonville, Oregon 97070**

December 9, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kristin Baldwin

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| | |
|:---|:---|
| **Re:** | **ESS Tech, Inc.** |
| | **Registration Statement on Form S-3** |
| | **File No. 333-291506** |

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| |
|:---|
| **Acceleration Request** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Requested Date:&nbsp;&nbsp;&nbsp;&nbsp; December 11, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Requested Time:&nbsp;&nbsp;&nbsp;&nbsp;4:00 p.m. Eastern Time** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ESS Tech, Inc. (the "**Company**") hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-291506) (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. Once the Registration Statement has been declared effective, please orally confirm that event with the Company's counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Rachel Nagashima at (650) 680-5361.

[*Signature page follows*]

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| |
|:---|
| Sincerely, |
| **ESS Tech, Inc.** |
| By: /s/ Kelly F. Goodman |
| Name: Kelly F. Goodman |
| Title: Interim Chief Executive Officer |

---

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| | |
|:---|:---|
| cc: | Kate Suhadolnik, ESS Tech, Inc. |
| | Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C. |
| | Lianna Whittleton, Wilson Sonsini Goodrich & Rosati, P.C. |
| | Rachel Nagashima, Wilson Sonsini Goodrich & Rosati, P.C. |

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