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                            February 1, 2024

       Daniel Jones
       Chief Executive Officer
       SeqLL, Inc.
       3 Federal Street
       Billerica, MA 01821

                                                        Re: SeqLL, Inc.
                                                            Amendment No. 11 to
Registration Statement on Form S-1
                                                            Filed January 31,
2024
                                                            File No. 333-272908

       Dear Daniel Jones:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our January 29, 2024
letter.

       Amendment No. 11 to Registration Statement on Form S-1, Filed January
31, 2024

       General

   1.                                                   We note that the terms
and conditions of the Series A Warrants have changed since the
                                                        last amendment and the
filing of counsel's legal opinion. Please file a revised legal
                                                        opinion which covers
the registered securities to include the new and revised Series A
                                                        Warrants.
 Daniel Jones
FirstName
SeqLL, Inc.LastNameDaniel Jones
Comapany1,NameSeqLL,
February    2024      Inc.
February
Page 2 1, 2024 Page 2
FirstName LastName
        Please contact Ta Tanisha Meadows at 202-551-3322 or Theresa Brillant
at 202-551-
3307 if you have questions regarding comments on the financial statements and
related
matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at
202-551-3680
with any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:      Eric M. Hellige