NeuroMetrix, Inc.
1000 Winter Street
Waltham, Massachusetts 02451
1000 Winter Street
Waltham, Massachusetts 02451
March 6, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eric Atallah
Re: | NeuroMetrix, Inc. | |||
Registration Statement on Form S-3 File No. 333-229349 | ||||
Request for Acceleration of Effectiveness | ||||
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, NeuroMetrix, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-229349) (the “Registration Statement”), so that it may become effective at 10:00 a.m., Washington, D.C. time on March 8, 2019, or as soon thereafter as practicable.
The Company hereby authorizes Megan N. Gates, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. to orally modify or withdraw this request for acceleration.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Ms. Gates at (617) 348-4443 and that such effectiveness also be confirmed in writing. Any questions regarding this request may be addressed to Ms. Gates.
NeuroMetrix, Inc.
/s/ Thomas T. Higgins
Thomas T. Higgins
Senior Vice President, Chief Financial
Officer and Treasurer
cc: NeuroMetrix, Inc.
Shai N. Gozani, M.D., Ph.D.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Megan N. Gates, Esq.