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SEC Company Response from Pulmatrix, Inc. (PULM) (CIK 0001574235) (PULM) — Apr 2, 2019

Pulmatrix, Inc. (PULM) (CIK 0001574235)
Date: April 2, 2019 · CIK: 0001574235 · Accession: 0001193125-19-095431

AI Filing Summary & Sentiment

File numbers found in text: 333-230395

Date
March 19, 2019
Author
Chief Financial
Form
CORRESP
Company
Pulmatrix, Inc. (PULM) (CIK 0001574235)

Letter

Acceleration Request

Pulmatrix, Inc.

99 Hayden Avenue, Suite 390

Lexington, MA 02421

April 2,

By EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Donald Field

RE: Pulmatrix, Inc.

Registration Statement on Form S-1

Filed March 19, 2019, as amended April 1, 2019

Request for Acceleration

File No. 333-230395

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Pulmatrix, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1 (the “Registration Statement”) to 5:00 p.m., Eastern Time on April 3, 2019, or as soon thereafter as practicable.

Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

Very truly yours,
Pulmatrix, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 Pulmatrix, Inc.

99 Hayden Avenue, Suite 390

Lexington, MA 02421

 April 2,
2019

 By EDGAR

 United States Securities and
Exchange Commission

 Division of Corporation Finance

 100 F
Street N.E.

 Washington, D.C. 20549

 Attention: Donald Field

RE:
 Pulmatrix, Inc.

 Registration Statement on Form S-1

 Filed March 19, 2019, as amended April 1, 2019

 Request for Acceleration

 File No. 333-230395

 Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the
Securities Act of 1933, as amended, Pulmatrix, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1 (the
“Registration Statement”) to 5:00 p.m., Eastern Time on April 3, 2019, or as soon thereafter as practicable.

 Should
any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

 Very truly yours,

Pulmatrix, Inc.

By:

/s/ Robert W. Clarke

 Robert W. Clarke, Ph.D.

 Chief Financial
Officer and President

cc:
 Rick A. Werner, Esq., Haynes and Boone, LLP

Michael Pritchard, Esq., Haynes and Boone, LLP