Correspondence 0001493152-23-000898 from Celcuity Inc. (CELC) (CIK 0001603454) (CELC)
Celcuity Inc. (CELC) (CIK 0001603454)
Date: Jan. 9, 2023 · CIK: 0001603454 · Accession: 0001493152-23-000898
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File numbers found in text: 333-269090
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CELCUITY
INC.
16305
36th Avenue N., Suite 100
Minneapolis,
MN 55446
(763)
392-0123
January
9, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Attn:
Ms. Dorrie Yale
Re:
Celcuity
Inc.
Registration
Statement on Form S-3
File
Number: 333-269090
Dear
Ms. Yale:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, Celcuity Inc. requests acceleration of the effective date of the
above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on January 11, 2023, or
as soon thereafter as possible.
Sincerely,
CELCUITY
INC.
By:
/s/
Brian F. Sullivan
Brian
F. Sullivan
Chief
Executive Officer