Correspondence 0001558370-22-017220 from Neuronetics, Inc. (STIM)
Neuronetics, Inc.
Date: Nov. 9, 2022 · CIK: 0001227636 · Accession: 0001558370-22-017220
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File numbers found in text: 333-266617
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CORRESP 1 filename1.htm Neuronetics, Inc. 3222 Phoenixville Pike Malvern, Pennsylvania 19355 November 9, 2022 VIA EDGAR Dorrie Yale 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. 333-266617) Dear Ms. Yale, 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. 333-266617), to 4:00 p.m., Eastern Time, on November 11, 2022, or as soon as practicable thereafter. The Registrant requests that it be notified of such effectiveness by a telephone call to Scott Lesmes of Morrison & Foerster LLP at (202) 887-1585. Very truly yours, Neuronetics, Inc. By: /s/ W. Andrew Macan Name: W. Andrew Macan Title: General Counsel and Chief Compliance Officer