SEC Company Response from Neuronetics, Inc. (STIM) (CIK 0001227636) (STIM) — Aug 13, 2019
Neuronetics, Inc. (STIM) (CIK 0001227636)
Date: Aug. 13, 2019 · CIK: 0001227636 · Accession: 0001193125-19-219835
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File numbers found in text: 333-233047
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CORRESP 1 filename1.htm CORRESP 3222 Phoenixville Pike Malvern, Pennsylvania 19355 August 13, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Heather Percival Re: Neuronetics, Inc. Registration Statement on Form S-3 Filed August 6, 2019 File No. 333-233047 Acceleration Request Requested Date: August 15, 2019 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-233047) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on August 15, 2019, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Joshua A. Kaufman of Cooley LLP, counsel to the Registrant, at (212) 479-6495. [Signature page follows] Very truly yours, NEURONETICS, INC. By: /s/ Steve Furlong Steve Furlong Chief Financial Officer cc: Chris Thatcher, Neuronetics, Inc. Divakar Gupta, Cooley LLP Joshua Kaufman, Cooley LLP Brandon Fenn, Cooley LLP