CORRESP Filing
Quantum Computing Inc.
Date: July 31, 2025 · CIK: 0001758009 · Accession: 0001213900-25-070029
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File numbers found in text: 333-289014
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CORRESP 1 filename1.htm QUANTUM COMPUTING INC. 5 Marine View Plaza, Suite 214 Hoboken, NJ 07030 July 31, 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. 333-289014 REQUEST FOR ACCELERATION OF EFFECTIVENESS Requested Date: August 4, 2025 Requested Time: 5:00 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. 333-289014), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 pm Eastern Time on August 4, 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. Yuping Huang Dr. Yuping Huang Chief Executive Officer