0001193125-18-216929.txt : 20180815 0001193125-18-216929.hdr.sgml : 20180815 20180712165733 ACCESSION NUMBER: 0001193125-18-216929 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MYOMO INC CENTRAL INDEX KEY: 0001369290 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BROADWAY STREET 2: 14TH FLOOR CITY: CAMBRIDGE STATE: MA ZIP: 02142 BUSINESS PHONE: 617-996-9058 MAIL ADDRESS: STREET 1: ONE BROADWAY STREET 2: 14TH FLOOR CITY: CAMBRIDGE STATE: MA ZIP: 02142 CORRESP 1 filename1.htm CORRESP

MYOMO, INC.

One Broadway, 14th Floor

Cambridge, MA 02142

July 12, 2018

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Myomo, Inc.
     Registration Statement on Form S-3
     File No. 333-226045
     Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Myomo, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-226045) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on July 16, 2018, or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

 

1. should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

3. the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

 

Myomo, Inc.

By:   /s/ Paul R. Gudonis

Name:

Title:

  

Paul R. Gudonis

Chief Executive Officer

 

 

Cc: Mitchell S. Bloom, Esq. (Goodwin Procter LLP)

James Xu, Esq. (Goodwin Procter LLP)