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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

Date
November 9, 2022
Author
Form
CORRESP
Company
Neuronetics, Inc.

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission ​ 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,

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CORRESP
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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

​