SEC Comment Letter 0000000000-23-000161 to Quantum Computing Inc. (QUBT)
Quantum Computing Inc.
Date: Jan. 5, 2023 · CIK: 0001758009 · Accession: 0000000000-23-000161
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File numbers found in text: 333-269063
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United States securities and exchange commission logo
January 5, 2023
Robert Liscouski
Chief Executive Officer
Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175
Re:Quantum Computing Inc.
Registration Statement on Form S-3
Filed December 29, 2022
File No. 333-269063
Dear Robert Liscouski:
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 Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519, or Jan Woo,
Legal Branch Chief, at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Lawrence Metelitsa