SEC Company Response from electroCore, Inc. (ECOR) (CIK 0001560258) (ECOR) — Sep 3, 2019
electroCore, Inc. (ECOR) (CIK 0001560258)
Date: Sept. 3, 2019 · CIK: 0001560258 · Accession: 0001193125-19-236661
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File numbers found in text: 333-232655
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CORRESP 1 filename1.htm CORRESP September 3, 2019 electroCore, Inc. 150 Allen Road, Suite 201 Basking Ridge, New Jersey 07920 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0405 Re: electroCore, Inc. Registration Statement on Form S-3 File No. 333-232655 Ladies and Gentlemen: Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, electroCore, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective as of 4:30 p.m. Eastern Time, on Thursday, September 5, 2019, or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Commission. The Company also requests that the Commission specifically confirm such effective date and time to the Company. If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call the undersigned at (973) 302-9253 or Mr. Ira Kotel of Dentons US LLP at (212) 398-5787. Very truly yours, /s/ Brian Posner Brian Posner Chief Financial Officer