CORRESP Filing
electroCore, Inc.
Date: July 22, 2025 · CIK: 0001560258 · Accession: 0001641172-25-020605
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284477
Letter
Forge Way, Suite 205
Rockaway, NJ 07866
July 22, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549-0405
Re: electroCore, Inc.
Registration Statement on Form S-3
File No. 333-284477
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), electroCore, Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Thursday, July 24, 2025, at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement has been declared effective, please orally confirm that event with Ira Kotel, Dentons US LLP, outside counsel to the Registrant, at (212) 398-5787.
Very
truly yours,
/s/
Joshua S. Lev
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CORRESP 1 filename1.htm 200 Forge Way, Suite 205 Rockaway, NJ 07866 July 22, 2025 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. 333-284477 Ladies and Gentlemen: In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), electroCore, Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Thursday, July 24, 2025, at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement has been declared effective, please orally confirm that event with Ira Kotel, Dentons US LLP, outside counsel to the Registrant, at (212) 398-5787. Very truly yours, /s/ Joshua S. Lev Joshua S. Lev Chief Financial Officer