February 13, 2019

Thomas Higgins
Senior Vice President and Chief Financial Officer
NeuroMetrix, Inc.
1000 Winter Street
Waltham, Massachusetts 02451

       Re: NeuroMetrix, Inc.
           Registration statement on Form S-3
           Filed January 24, 2019
           File No. 333-229349

Dear Mr. Higgins:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Eric Atallah at (202) 551-3663 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Electronics and Machinery
cc:    Megan Gates