CORRESP Filing
Neuronetics, Inc.
Date: April 8, 2026 · CIK: 0001227636 · Accession: 0001193125-26-147569
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File numbers found in text: 333-294382
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CORRESP 1 filename1.htm 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