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Correspondence 0001213900-24-042924 from Neonode Inc. (NEON) (CIK 0000087050) (NEON)

Neonode Inc. (NEON) (CIK 0000087050)
Date: May 14, 2024 · CIK: 0000087050 · Accession: 0001213900-24-042924

AI Filing Summary & Sentiment

File numbers found in text: 333-279252

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

Letter

Neonode Inc.

Karlavägen 100

115 26 Stockholm, Sweden

+46 (0) 70 29 58 519

May 14, 2024

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Neonode Inc. – Request for Acceleration

Registration Statement on Form S-3

File No. 333-279252

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- 279252) (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern Standard Time on Thursday, May 16, 2024, or as soon thereafter as practicable.

The Registrant hereby authorizes Michael S. Lee, 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 Michael S. Lee at (212) 549-0358.

NEONODE INC.

By: /s/ Fredrik Nihlén

Fredrik Nihlén Interim President and Chief Executive Officer and Chief Financial Officer

Show Raw Text
CORRESP
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Neonode Inc.

Karlavägen 100

115 26 Stockholm, Sweden

+46 (0) 70 29 58 519

May 14, 2024

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:     Neonode Inc. – Request for Acceleration

    Registration Statement on Form S-3

    File No. 333-279252

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- 279252) (the “Registration Statement”), so that it may become effective at 4:30 p.m.
Eastern Standard Time on Thursday, May 16, 2024, or as soon thereafter as practicable.

The Registrant hereby authorizes
Michael S. Lee, 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 Michael S. Lee at (212) 549-0358.

    NEONODE INC.

    By:
    /s/ Fredrik Nihlén

    Fredrik Nihlén
Interim President and Chief Executive Officer and
		Chief Financial Officer