Correspondence 0001213900-25-085579 from NewcelX Ltd. (NCEL)
NewcelX Ltd.
Date: Sept. 8, 2025 · CIK: 0001783036 · Accession: 0001213900-25-085579
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File numbers found in text: 333-284075
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CORRESP 1 filename1.htm NLS Pharmaceutics Ltd. The Circle 6 8058 Zurich, Switzerland September 8, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 RE: NLS Pharmaceutics Ltd. (CIK 0001783036) Registration Statement No. 333-284075 on Form F-4 (the "Registration Statement") Ladies and Gentlemen: NLS Pharmaceutics Ltd. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), so that it may become effective on September 9, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement. Very truly yours, NLS PHARMACEUTICS LTD. By: /s/ Alexander Zwyer Alexander Zwyer Chief Executive Officer