0001104659-21-123005.txt : 20211105 0001104659-21-123005.hdr.sgml : 20211105 20211005152553 ACCESSION NUMBER: 0001104659-21-123005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COGNITION THERAPEUTICS INC CENTRAL INDEX KEY: 0001455365 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2403 SIDNEY STREET STREET 2: SUITE 261 CITY: PITTSBURGH STATE: PA ZIP: 15203 BUSINESS PHONE: 412-481-2210 MAIL ADDRESS: STREET 1: 2500 WESTCHESTER AVE CITY: PURCHASE STATE: NY ZIP: 10577 FORMER COMPANY: FORMER CONFORMED NAME: COGNITION THERAPUTICS INC DATE OF NAME CHANGE: 20090204 CORRESP 1 filename1.htm

Cognition Therapeutics, Inc.
2500 Westchester Ave.
Purchase, New York 10577

October 5, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attention: Eric Atallah, Kevin Kuhar, Margaret Schwartz and Celeste Murphy

	Re:	Cognition Therapeutics, Inc.
		Registration Statement on Form S-1
		SEC File No. 333-257999
		Filed July 19, 2021, as amended July 29, 2021, August 20, 2021, September 10, 2021 and October 4, 2021

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Cognition Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-257999) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 PM, eastern time, on October 7, 2021, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Troutman Pepper Hamilton Sanders LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Joseph Walsh at (212) 704-6030 or Rachael M. Bushey at (215) 981-4331.

Please direct any questions or comments concerning this request to Rachael M. Bushey of Troutman Pepper Hamilton Sanders LLP at (215) 981-4331.

	Cognition THERAPEUTICS, Inc.

	By:	/s/ Lisa Ricciardi
		Name: Lisa Ricciardi
		Title: President and Chief Executive Officer

Cc:	Rachael M. Bushey, Troutman Pepper Hamilton Sanders LLP
	Joseph Walsh, Troutman Pepper Hamilton Sanders LLP
	Stephen Older, McGuireWoods LLP
	Rakesh Gopalan, McGuireWoods LLP
	David S. Wolpa, McGuireWoods LLP