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CORRESP Filing

Neuronetics, Inc.
Date: April 8, 2026 · CIK: 0001227636 · Accession: 0001193125-26-147569

Offering / Registration Process

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File numbers found in text: 333-294382

Date
April 8, 2026
Author
W. Andrew Macan
Form
CORRESP
Company
Neuronetics, Inc.

Letter

VIA EDGAR 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. 333-294382)

Dear Ms. Sawicki,

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. 333-294382), to 4:00 p.m., Eastern Time, on April 10, 2026, 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.

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CORRESP
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CORRESP

 Neuronetics, Inc.

3222 Phoenixville Pike

 Malvern,
Pennsylvania 19355

 April 8, 2026

VIA EDGAR

 Margaret Sawicki

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. 333-294382)

 Dear Ms. Sawicki,

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. 333-294382), to 4:00 p.m., Eastern Time, on April 10, 2026, 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, Chief Legal Officer and Corporate Secretary