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CORRESP Filing

Quantum Computing Inc.
Date: July 31, 2025 · CIK: 0001758009 · Accession: 0001213900-25-070029

Offering / Registration Process

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File numbers found in text: 333-289014

Date
July 31, 2025
Author
/s/ Dr. Yuping Huang
Form
CORRESP
Company
Quantum Computing Inc.

Letter

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.

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CORRESP
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 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