SEC Comment Letter for Neuronetics, Inc. (STIM) (CIK 0001227636) (STIM) — Aug 10, 2022
Neuronetics, Inc. (STIM) (CIK 0001227636)
Date: Aug. 10, 2022 · CIK: 0001227636 · Accession: 0000000000-22-008499
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File numbers found in text: 333-266617
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United States securities and exchange commission logo
August 10, 2022
Stephen Furlong
SVP, Chief Financial Officer and Treasurer
Neuronetics, Inc.
3222 Phoenixville Pike
Malvern, PA 19355
Re:Neuronetics, Inc.
Registration Statement on Form S-3
Filed August 5, 2022
File No. 333-266617
Dear Mr. Furlong:
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 Dorrie Yale at 202-551-8776 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Scott Lesmes