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SEC Comment Letter 0000000000-24-005472 to Neonode Inc. (NEON) (CIK 0000087050) (NEON)

Neonode Inc. (NEON) (CIK 0000087050)
Date: May 14, 2024 · CIK: 0000087050 · Accession: 0000000000-24-005472

AI Filing Summary & Sentiment

File numbers found in text: 333-279252

Date
May 14, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Neonode Inc. (NEON) (CIK 0000087050)

Letter

United States securities and exchange commission logo May 14, 2024 Fredrik Nihlén Interim Chief Executive Officer Neonode Inc. 2880 Zanker Rd. San Jose, CA, 95134 Re:Neonode Inc. Registration Statement on Form S-3 Filed May 9, 2024 File No. 333-279252 Dear Fredrik Nihlén: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael S. Lee, Esq.

Show Raw Text
United States securities and exchange commission logo
May 14, 2024
Fredrik Nihlén
Interim Chief Executive Officer
Neonode Inc.
2880 Zanker Rd.
San Jose, CA, 95134
Re:Neonode Inc.
Registration Statement on Form S-3
Filed May 9, 2024
File No. 333-279252
Dear Fredrik Nihlén:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Michael S. Lee, Esq.