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SEC Company Response from Quantum Computing Inc. (QUBT) (CIK 0001758009) (QUBT) — Dec 4, 2019

Quantum Computing Inc. (QUBT) (CIK 0001758009)
Date: Dec. 4, 2019 · CIK: 0001758009 · Accession: 0001213900-19-025304

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File numbers found in text: 333-235079

Date
December 4, 2019
Author
Christopher Roberts
Form
CORRESP
Company
Quantum Computing Inc. (QUBT) (CIK 0001758009)

Letter

Quantum Computing Inc.

215 Depot Court SE, Suite 215

Leesburg, VA 20175

December 4, 2019

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Quantum Computing Inc.

Registration Statement on Form S-1/A

File No. 333-235079

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended, Quantum Computing Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 04:00 p.m. Eastern Time on Friday, December 6, 2019, or as soon thereafter as possible.

* * * *

Very Truly Yours,
Quantum Computing Inc.

Show Raw Text
CORRESP
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filename1.htm

Quantum Computing Inc.

215 Depot Court SE, Suite 215

Leesburg, VA 20175

December 4, 2019

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Quantum Computing Inc.

    Registration Statement on Form S-1/A

    File No. 333-235079

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities
Act of 1933, as amended, Quantum Computing Inc. (the “Company”) hereby respectfully requests that the effective date
of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at
04:00 p.m. Eastern Time on Friday, December 6, 2019, or as soon thereafter as possible.

* * * *

Very Truly Yours,

    Quantum Computing Inc.

    /s/ Christopher Roberts

    Christopher Roberts

    Chief Financial Officer