SEC Company Response from COGNITION THERAPEUTICS (CGTX) — Dec 22, 2025
COGNITION THERAPEUTICS INC
Date: Dec. 22, 2025 · CIK: 0001455365 · Accession: 0001104659-25-123503
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File numbers found in text: 333-292240
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Dan Crawford Re: Cognition Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-292240
Dear Ladies and Gentlemen,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), Cognition Therapeutics, Inc. (the " Company ") hereby requests that the effective date of the above-referenced registration statement (the " Registration Statement ") be accelerated to December 23, 2025 at 4:00 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 Rachael Bushey at (445) 207-7805.
If you have any questions regarding this request, please contact Rachael Bushey of Goodwin Procter LLP at (445) 207-7805.
Sincerely,
Cognition Therapeutics, Inc.
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CORRESP 1 filename1.htm VIA EDGAR December 22, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F. Street, N.E. Washington, D.C. 20549 Attention: Dan Crawford Re: Cognition Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-292240 Dear Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), Cognition Therapeutics, Inc. (the " Company ") hereby requests that the effective date of the above-referenced registration statement (the " Registration Statement ") be accelerated to December 23, 2025 at 4:00 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 Rachael Bushey at (445) 207-7805. If you have any questions regarding this request, please contact Rachael Bushey of Goodwin Procter LLP at (445) 207-7805. Sincerely, Cognition Therapeutics, Inc. /s/ Lisa Ricciardi Lisa Ricciardi Chief Executive Officer cc: John Doyle, Cognition Therapeutics, Inc. Justin Platt, Esq., Goodwin Procter LLP