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
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File numbers found in text: 333-279252
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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