SEC Comment Letter 0000000000-25-000958 to Quantum Computing Inc. (QUBT)
Quantum Computing Inc.
Date: Jan. 29, 2025 · CIK: 0001758009 · Accession: 0000000000-25-000958
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File numbers found in text: 333-284416
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January 29, 2025
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 January 22, 2025
File No. 333-284416
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 Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Lawrence Metelitsa, Esq.