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SEC Comment Letter for Quantum Computing Inc. (QUBT) (CIK 0001758009) (QUBT) — May 28, 2019

Quantum Computing Inc. (QUBT) (CIK 0001758009)
Date: May 28, 2019 · CIK: 0001758009 · Accession: 0000000000-19-008934

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File numbers found in text: 000-56015

Date
May 24, 2019
Author
Robert Liscouski
Form
UPLOAD
Company
Quantum Computing Inc. (QUBT) (CIK 0001758009)

Letter

May 24, 2019 Robert Liscouski Chief Executive Officer Quantum Computing Inc. 215 Depot Court SE Suite 212 Leesburg, VA 20175 Re:Quantum Computing Inc. Amendment No. 3 to Registration Statement on Form 10-12(g) Filed May 23, 2019 File No. 000-56015 Dear Mr. Liscouski: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Chris Roberts

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May 24, 2019
Robert Liscouski
Chief Executive Officer
Quantum Computing Inc.
215 Depot Court SE
Suite 212
Leesburg, VA 20175
Re:Quantum Computing Inc.
Amendment No. 3 to Registration Statement on Form 10-12(g)
Filed May 23, 2019
File No. 000-56015
Dear Mr. Liscouski:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc:       Chris Roberts