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
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CORRESP
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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