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SEC Comment Letter 0000000000-24-014292 to Quantum Computing Inc. (QUBT)

Quantum Computing Inc.
Date: Dec. 27, 2024 · CIK: 0001758009 · Accession: 0000000000-24-014292

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File numbers found in text: 333-283955

Date
December 27, 2024
Author
Office of Technology
Form
UPLOAD
Company
Quantum Computing Inc.

Letter

December 27, 2024 William McGann Chief Executive Officer Quantum Computing Inc. 5 Marine View Plaza, Suite 214 Hoboken, NJ 07030 Re:Quantum Computing Inc. Registration Statement on Form S-1 Filed December 20, 2024 File No. 333-283955 Dear William McGann: 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology

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December 27, 2024
William McGann
Chief Executive Officer
Quantum Computing Inc.
5 Marine View Plaza, Suite 214
Hoboken, NJ 07030
Re:Quantum Computing Inc.
Registration Statement on Form S-1
Filed December 20, 2024
File No. 333-283955
Dear William McGann:
            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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology