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SEC Comment Letter 0000000000-25-000065 to Alpha Cognition Inc. (ACOG)

Alpha Cognition Inc.
Date: Jan. 3, 2025 · CIK: 0001655923 · Accession: 0000000000-25-000065

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File numbers found in text: 333-284104

Date
January 3, 2025
Author
Michael McFadden
Form
UPLOAD
Company
Alpha Cognition Inc.

Letter

January 3, 2025 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 December 31, 2024 File No. 333-284104 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jason K. Brenkert, Esq.

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January 3, 2025
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 December 31, 2024
File No. 333-284104
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jason K. Brenkert, Esq.