SEC Comment Letter 0000000000-23-009521 to electroCore, Inc. (ECOR)
electroCore, Inc.
Date: Aug. 29, 2023 · CIK: 0001560258 · Accession: 0000000000-23-009521
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274199
Letter
United States securities and exchange commission logo August 29, 2023 Daniel Goldberger Chief Executive Officer electroCore, Inc. 200 Forge Way, Suite 205 Rockaway, NJ 07866 Re:electroCore, Inc. Registration Statement on Form S-1 Filed August 24, 2023 File No. 333-274199 Dear Daniel Goldberger: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ira Kotel
Show Raw Text
United States securities and exchange commission logo
August 29, 2023
Daniel Goldberger
Chief Executive Officer
electroCore, Inc.
200 Forge Way, Suite 205
Rockaway, NJ 07866
Re:electroCore, Inc.
Registration Statement on Form S-1
Filed August 24, 2023
File No. 333-274199
Dear Daniel Goldberger:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ira Kotel