CORRESP 1 filename1.htm

 

Sharps Technology, Inc.

105 Maxess Road

Melville, NY 11747

 

(631) 574-4436

 

August 31, 2023

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 

  Re: Sharps Technology, Inc.
    Registration Statement on Form S-3
    Filed August 29, 2023
    File No. 333-274146

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sharps Technology, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00 AM Eastern Time, September 5, 2023, or as soon as practicable thereafter.

 

  Very truly yours,
   
  Sharps Technology, Inc.
     
  By: /s/ Robert M. Hayes
    Robert M. Hayes
    Chief Executive Officer