Pulmatrix, Inc.
99 Hayden Avenue, Suite 390
Lexington, MA 02421
March 26, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Gabor
Re: | Pulmatrix, Inc. |
Registration Statement on Form S-1 |
File No. 333-223630 |
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pulmatrix, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-223630), as amended (the “Registration Statement”), so that it may become effective at 5:15 p.m. Eastern time on Tuesday, March 27, 2018, or as soon thereafter as practicable; provided, that the Company respectfully requests that the Commission does not declare the Registration Statement effective until it receives telephonic or e-mail confirmation from the Company or its outside legal counsel, Haynes and Boone, LLP, on such date.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact Rick Werner of Haynes and Boone, LLP at 212-659-4974 or Matthew Fry of Haynes and Boone, LLP at 214-651-5443.
Very truly yours,
PULMATRIX, INC. | ||
By: | /s/ Robert W. Clarke, Ph.D. | |
Name: Title: |
Robert W. Clarke, Ph.D. Chief Executive Officer and President |
cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |
Matthew L. Fry, Esq., Haynes and Boone, LLP