SEC Company Response from MYOMO, INC. (MYO) (CIK 0001369290) (MYO) — Feb 6, 2020
MYOMO, INC. (MYO) (CIK 0001369290)
Date: Feb. 6, 2020 · CIK: 0001369290 · Accession: 0001193125-20-026754
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File numbers found in text: 333-235538
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CORRESP 1 filename1.htm CORRESP VIA EDGAR AND FACSIMILE February 6, 2020 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ada Sarmento Re: Myomo, Inc. Form S-1 Registration Statement File No. 333-235538 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Myomo, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 10, 2020, at 5:00 p.m., Eastern time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel Goodwin Procter LLP by calling James Xu at (617) 570-1483. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel Goodwin Procter LLP, Attention: James Xu by facsimile to (617) 801-8920. If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (617) 570-1483. Sincerely, MYOMO, INC. /s/ Paul R. Gudonis Paul R. Gudonis President and Chief Executive Officer cc: David Henry, Myomo, Inc. Mitchell S. Bloom, Esq., Goodwin Procter LLP James Xu, Esq., Goodwin Procter LLP