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UPLOAD Filing

Neuronetics, Inc.
Date: March 18, 2026 · CIK: 0001227636 · Accession: 0000000000-26-002757

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-294382

Date
March 18, 2026
Author
Steven E. Pfanstiel
Form
UPLOAD
Company
Neuronetics, Inc.

Letter

March 18, 2026 Steven E. Pfanstiel EVP, Chief Financial Officer and Treasurer Neuronetics, Inc. 3222 Phoenixville Pike Malvern, PA 19355 Re:Neuronetics, Inc. Registration Statement on Form S-3 Filed March 17, 2026 File No. 333-294382 Dear Steven E. Pfanstiel: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Brian Short, Esq.

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March 18, 2026
Steven E. Pfanstiel
EVP, Chief Financial Officer and Treasurer
Neuronetics, Inc.
3222 Phoenixville Pike
Malvern, PA 19355
Re:Neuronetics, Inc.
Registration Statement on Form S-3
Filed March 17, 2026
File No. 333-294382
Dear Steven E. Pfanstiel:
            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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Brian Short, Esq.