Correspondence 0001213900-23-001416 from Quantum Computing Inc. (QUBT)
Quantum Computing Inc.
Date: Jan. 6, 2023 · CIK: 0001758009 · Accession: 0001213900-23-001416
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File numbers found in text: 333-269063
Letter
Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175
January 6, 2023
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-3
File No. 333-269063
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 5:00 p.m. Eastern Time on Tuesday, January 10, 2023, or as soon thereafter as possible.
* * * *
Very Truly Yours,
Quantum Computing Inc.
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Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175
January 6, 2023
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-3
File No. 333-269063
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 5:00 p.m. Eastern Time on Tuesday,
January 10, 2023, or as soon thereafter as possible.
* * * *
Very Truly Yours,
Quantum Computing Inc.
/s/ Christopher Roberts
Christopher Roberts
Chief Financial Officer