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CORRESP
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Cognition Therapeutics,
Inc.

2500 Westchester Ave.

Purchase, New York 10577

December 29, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attention: Tim Buchmiller

    Re:
    Cognition Therapeutics, Inc.

    Registration Statement on Form S-3

    Filed December 23, 2022 (File No. 333-268992)

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation
C of the General Rules and Regulations under the Securities Act of 1933, as amended, Cognition Therapeutics, Inc. (the “Company”)
hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-268992) (the “Registration
Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:05 PM, Eastern Time,
on January 3, 2023, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Troutman Pepper Hamilton
Sanders LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event
with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Joseph Walsh at (212) 704-6030 or Rachael M. Bushey at (215) 981-4331.

Please direct any questions
or comments concerning this request to Rachael M. Bushey of Troutman Pepper Hamilton Sanders LLP at (215) 981-4331.

    Sincerely,

    COGNITION THERAPEUTICS, INC.

    By:
    /s/ Lisa Ricciardi

    Name:
    Lisa Ricciardi

    Title:
    President and Chief Executive Officer

    Cc:
    Rachael M. Bushey, Troutman Pepper Hamilton Sanders LLP

    Joseph Walsh, Troutman Pepper Hamilton
    Sanders LLP

    James T. Seery, Duane Morris LLP

    Dean Colucci, Duane Morris LLP