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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

AI Filing Summary & Sentiment

File numbers found in text: 333-255964

Date
May 14, 2021
Author
Not clearly detected
Form
CORRESP
Company
Neonode Inc. (NEON) (CIK 0000087050)

Letter

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

Show Raw Text
CORRESP
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filename1.htm

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