SEC Company Response from Pulmatrix, Inc. (PULM) (CIK 0001574235) (PULM) — Mar 27, 2018
Pulmatrix, Inc. (PULM) (CIK 0001574235)
Date: March 27, 2018 · CIK: 0001574235 · Accession: 0001193125-18-097193
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File numbers found in text: 333-223630
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CORRESP 1 filename1.htm Request to Withdraw Pulmatrix, Inc. 99 Hayden Avenue, Suite 390 Lexington, MA 02421 March 27, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Gabor Re: Pulmatrix, Inc. Registration Statement on Form S-1 File No. 333-223630 Ladies and Gentlemen: We hereby withdraw until further notice the request for acceleration of effectiveness of our Registration Statement on Form S-1 (File No. 333-223630), as amended, as per our letter dated Monday, March 26, 2018. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact Rick Werner of Haynes and Boone, LLP at 212-659-4974 or Matthew Fry of Haynes and Boone, LLP at 214-651-5443. Very truly yours, PULMATRIX, INC. By: /s/ Robert W. Clarke, Ph.D. Name: Title: Robert W. Clarke, Ph.D. Chief Executive Officer and President cc: Rick A. Werner, Esq., Haynes and Boone, LLP Matthew L. Fry, Esq., Haynes and Boone, LLP