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CORRESP Filing

Neuronetics, Inc.
Date: July 16, 2025 · CIK: 0001227636 · Accession: 0001193125-25-159857

Offering / Registration Process

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File numbers found in text: 333-288526

Date
July 16, 2025
Author
W. Andrew Macan
Form
CORRESP
Company
Neuronetics, Inc.

Letter

Re: Neuronetics, Inc. Registration Statement on Form S-3 (File No. 333-288526) Dear Mr. Danberg, Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neuronetics, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-288526), to 4:00 p.m., Eastern Time, on July 18, 2025, or as soon as practicable thereafter. The Registrant requests that it be notified of such effectiveness by a telephone call to Brian D. Short of Ballard Spahr LLP at (215) 864-8230.

Neuronetics, Inc. 3222 Phoenixville Pike Malvern, Pennsylvania 19355 July 16, 2025 VIA EDGAR J. Conlon Danberg Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549

Very truly yours,
Neuronetics, Inc.

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CORRESP
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 CORRESP

 Neuronetics, Inc.
 3222 Phoenixville Pike Malvern,
Pennsylvania 19355 July 16, 2025
 VIA EDGAR J. Conlon Danberg
 Division of Corporation Finance United States Securities and
Exchange Commission 100 F Street, NE Washington, D.C. 20549

 Re:
 Neuronetics, Inc.
 Registration Statement on Form S-3 (File
 No. 333-288526) Dear Mr. Danberg,
 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neuronetics, Inc. (the “Registrant”) hereby requests
acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-288526), to 4:00 p.m., Eastern Time, on July 18, 2025, or as
soon as practicable thereafter. The Registrant requests that it be notified of such effectiveness by a telephone call to Brian D. Short
of Ballard Spahr LLP at (215) 864-8230.

 Very truly yours,

 Neuronetics, Inc.

 By:

 /s/ W. Andrew Macan

 Name:

 W. Andrew Macan

 Title:

 Executive Vice President, General Counsel, Chief Compliance Officer and Corporate Secretary