SEC Comment Letter 0000000000-24-008109 to electroCore, Inc. (ECOR)
electroCore, Inc.
Date: July 17, 2024 · CIK: 0001560258 · Accession: 0000000000-24-008109
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280742
Letter
July 17, 2024 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 July 10, 2024 File No. 333-280742 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Ira Kotel, Esq.
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July 17, 2024
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 July 10, 2024
File No. 333-280742
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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Ira Kotel, Esq.