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SEC Company Response from Neuronetics, Inc. (STIM) (CIK 0001227636) (STIM) — Apr 8, 2026

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

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File numbers found in text: 333-294382

Date
April 8, 2026
Author
W. Andrew Macan
Form
CORRESP
Company
Neuronetics, Inc. (STIM) (CIK 0001227636)

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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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