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SEC Comment Letter 0000000000-24-012211 to Quantum Computing Inc. (QUBT)

Quantum Computing Inc.
Date: Nov. 1, 2024 · CIK: 0001758009 · Accession: 0000000000-24-012211

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File numbers found in text: 001-40615

Date
November 1, 2024
Author
Office of Technology
Form
UPLOAD
Company
Quantum Computing Inc.

Letter

November 1, 2024 Christopher Boehmler Chief Financial Officer Quantum Computing Inc. 215 Depot Court SE, Suite 215 Leesburg, VA 20175 Re:Quantum Computing Inc. Form 10-K filed on April 01, 2024 Form 10-K/A filed on September 11, 2024 File No. 001-40615 Dear Christopher Boehmler: We have completed our review of your filings. 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 Technology

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November 1, 2024
Christopher Boehmler
Chief Financial Officer
Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175
Re:Quantum Computing Inc.
Form 10-K filed on April 01, 2024
Form 10-K/A filed on September 11, 2024
File No. 001-40615
Dear Christopher Boehmler:
            We have completed our review of your filings. 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 Technology