Neuronetics, Inc.
3222 Phoenixville Pike
Malvern, Pennsylvania 19355
November 9, 2022
VIA EDGAR
Dorrie Yale
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:Neuronetics, Inc.
Registration Statement on Form S-3 (File No. 333-266617)
Dear Ms. Yale,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neuronetics, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-266617), to 4:00 p.m., Eastern Time, on November 11, 2022, or as soon as practicable thereafter.
The Registrant requests that it be notified of such effectiveness by a telephone call to Scott Lesmes of Morrison & Foerster LLP at (202) 887-1585.
| Very truly yours, | |
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| Neuronetics, Inc. | |
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| By: | /s/ W. Andrew Macan |
| Name: | W. Andrew Macan |
| Title: | General Counsel and Chief Compliance Officer |