Correspondence 0001213900-25-000388 from Quantum Computing Inc. (QUBT)
Quantum Computing Inc.
Date: Jan. 2, 2025 · CIK: 0001758009 · Accession: 0001213900-25-000388
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File numbers found in text: 333-283955
Letter
QUANTUM COMPUTING INC.
5 Marine View Plaza, Suite 214
Hoboken, NJ 07030
January 2, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Re: Quantum Computing Inc.
Registration Statement on Form S-1, File No. 333-283955
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: January 6, 2025
Requested Time: 4:30 pm, Eastern Time
Ladies and Gentlemen:
Quantum Computing Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-283955), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:30 pm Eastern Time on January 6, 2025, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.
Sincerely yours,
QUANTUM COMPUTING INC.
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QUANTUM COMPUTING INC.
5 Marine View Plaza, Suite 214
Hoboken, NJ 07030
January 2, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Re:
Quantum Computing Inc.
Registration Statement on Form S-1, File No. 333-283955
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: January 6, 2025
Requested Time: 4:30 pm, Eastern Time
Ladies and Gentlemen:
Quantum Computing Inc. (the “Company”)
hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-283955), be accelerated
pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:30 pm Eastern Time
on January 6, 2025, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of
Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that
you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.
Sincerely yours,
QUANTUM COMPUTING INC.
/s/ Dr. William McGann
Dr. William McGann
Chief Executive Officer