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SEC Comment Letter for Neuronetics, Inc. (STIM) (CIK 0001227636) (STIM) — Aug 12, 2019

Neuronetics, Inc. (STIM) (CIK 0001227636)
Date: Aug. 12, 2019 · CIK: 0001227636 · Accession: 0000000000-19-012339

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File numbers found in text: 333-233047

Date
August 12, 2019
Author
Chris Thatcher
Form
UPLOAD
Company
Neuronetics, Inc. (STIM) (CIK 0001227636)

Letter

August 12, 2019 Chris Thatcher Chief Executive Officer Neuronetics, Inc. 3222 Phoenixville Pike Malvern, Pennsylvania 19355 Re:Neuronetics, Inc. Registration Statement on Form S-3 Filed August 6, 2019 File No. 333-233047 Dear Mr. Thatcher: 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 Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Joshua A. Kaufman, Esq.

Show Raw Text
August 12, 2019
Chris Thatcher
Chief Executive Officer
Neuronetics, Inc.
3222 Phoenixville Pike
Malvern, Pennsylvania 19355
Re:Neuronetics, Inc.
Registration Statement on Form S-3
Filed August 6, 2019
File No. 333-233047
Dear Mr. Thatcher:
            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 Heather Percival at 202-551-3498 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc:       Joshua A. Kaufman, Esq.