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SEC Comment Letter 0000000000-24-011771 to Alpha Cognition Inc. (ACOG)

Alpha Cognition Inc.
Date: Oct. 21, 2024 · CIK: 0001655923 · Accession: 0000000000-24-011771

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File numbers found in text: 333-282675

Date
October 21, 2024
Author
Michael McFadden
Form
UPLOAD
Company
Alpha Cognition Inc.

Letter

October 21, 2024 Michael McFadden Chief Executive Officer Alpha Cognition Inc. 1200 – 750 West Pender Street Vancouver, BC, V6C 2T8 Re:Alpha Cognition Inc. Registration Statement on Form S-1 Filed October 16, 2024 File No. 333-282675 Dear Michael McFadden: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jason Brenkert

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October 21, 2024
Michael McFadden
Chief Executive Officer
Alpha Cognition Inc.
1200 – 750 West Pender Street
Vancouver, BC, V6C 2T8
Re:Alpha Cognition Inc.
Registration Statement on Form S-1
Filed October 16, 2024
File No. 333-282675
Dear Michael McFadden:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jason Brenkert