4B Gill Street
Woburn, Massachusetts 01801
November 2, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jessica Ansart
Registration Statement on Form S-3
Filed October 22, 2021
File No. 333-260438
Dear Ms. Ansart:
With respect to the above-referenced Registration Statement on Form S-3 (the Registration Statement), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of NeuroMetrix, Inc. (the Company), that the U.S. Securities and Exchange Commission accelerate the effective date of the Registration Statement to Friday, November 5, 2021, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please contact Megan Gates of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 348-4443, with any comments or questions regarding the Registration Statement.
|Very truly yours,|
/s/ Thomas T. Higgins
|Thomas T. Higgins|
|Senior Vice President, Chief Financial Officer and Treasurer|
Megan N. Gates, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.