Correspondence 0001193805-24-000945 from electroCore, Inc. (ECOR)
electroCore, Inc.
Date: July 18, 2024 · CIK: 0001560258 · Accession: 0001193805-24-000945
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Reasoning
File numbers found in text: 333-280742
Letter
Re: electroCore, Inc.
July 18, 2024
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. 333-280742
Acceleration Request
Requested Date: July 22, 2024
Requested Time: 9:00 A.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. 333-280742) (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 L. Kotel at (212) 398-5787.
* * * *
Sincerely,
electroCore, Inc.
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CORRESP
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filename1.htm
July 18, 2024
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. 333-280742
Acceleration Request
Requested Date: July 22, 2024
Requested Time: 9:00 A.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. 333-280742) (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 L. Kotel at (212) 398-5787.
* * * *
Sincerely,
electroCore, Inc.
/s/ Brian M. Posner
Brian M. Posner
Cc:
Ira L. Kotel, Dentons US LLP
Cameron Low, Dentons US LLP