SEC Company Response from Pulmatrix, Inc. (PULM) (CIK 0001574235) (PULM) — Apr 8, 2019
Pulmatrix, Inc. (PULM) (CIK 0001574235)
Date: April 8, 2019 · CIK: 0001574235 · Accession: 0001193125-19-100752
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File numbers found in text: 333-230670
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CORRESP 1 filename1.htm Acceleration Request Pulmatrix, Inc. 99 Hayden Avenue, Suite 390 Lexington, MA 02421 April 8, 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 April 1, 2019 Request for Acceleration File No. 333-230670 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 10, 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 Executive Officer cc: Rick A. Werner, Esq., Haynes and Boone, LLP