Correspondence 0001193805-23-001231 from electroCore, Inc. (ECOR)
electroCore, Inc.
Date: Aug. 29, 2023 · CIK: 0001560258 · Accession: 0001193805-23-001231
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274199
Letter
Re: electroCore, Inc.
August 29, 2023
Via EDGAR and E-mail
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720
Registration Statement on Form S-1
File No. 333-274199
Acceleration Request
Requested Date: August 31, 2023
Requested Time: 5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, electroCore, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (Registration No. 333-274199) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons US LLP, by calling Ira Kotel at (212) 398-5787.
* * * *
Sincerely,
electroCore, Inc.
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CORRESP
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filename1.htm
August 29, 2023
Via EDGAR and E-mail
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720
Re:
electroCore, Inc.
Registration Statement on Form S-1
File No. 333-274199
Acceleration Request
Requested Date: August 31, 2023
Requested Time: 5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, electroCore, Inc. (the “Company”) hereby requests that the
above-referenced Registration Statement on Form S-1 (Registration No. 333-274199) (the “Registration Statement”)
be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the
Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and
Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons
US LLP, by calling Ira Kotel at (212) 398-5787.
* * * *
Sincerely,
electroCore, Inc.
/s/ Dan Goldberger
Dan Goldberger
cc:
Brian Posner, Chief Financial Officer, electroCore, Inc.
Ira L. Kotel, Dentons US LLP
Cameron Low, Dentons US LLP