SEC Company Response from Neonode Inc. (NEON) (CIK 0000087050) (NEON) — May 14, 2021
Neonode Inc. (NEON) (CIK 0000087050)
Date: May 14, 2021 · CIK: 0000087050 · Accession: 0001213900-21-026300
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File numbers found in text: 333-255964
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Neonode Inc.
Karlavägen 100
115 26 Stockholm, Sweden
+46 (0) 8 667 17 17
May 14, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Beverly Singleton
Re: Neonode Inc. – Request for Acceleration
Registration Statement on Form S-3
File No. 333-255964
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Neonode Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration
Statement on Form S-3 (File No. 333- 255964) (the “Registration Statement”), so that it may become effective at 4:30 p.m.
Eastern Standard Time on Tuesday, May 18, 2021, or as soon thereafter as practicable.
The Registrant hereby authorizes
Wendy Grasso, Esq. of Reed Smith LLP, attorney for the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified
of such effectiveness by a telephone call to Wendy Grasso at (917) 993-3645.
NEONODE INC.
By:
/s/ Urban Forssell
Urban Forssell
Chief Executive Officer