-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WvvqHR58DZLU+kkwB046kupRQL51llpIdhTRlGMP8Kk66YuCMbgYIyL7Dq9AcSdg
 toCdYY9cz9S0hAgajRJ7Vg==

<SEC-DOCUMENT>0001144204-09-001710.txt : 20090113
<SEC-HEADER>0001144204-09-001710.hdr.sgml : 20090113
<ACCEPTANCE-DATETIME>20090113131650
ACCESSION NUMBER:		0001144204-09-001710
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Securities Act Section 4(6)
FILED AS OF DATE:		20090113
DATE AS OF CHANGE:		20090113
EFFECTIVENESS DATE:		20090113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Neonode, Inc
		CENTRAL INDEX KEY:			0000087050
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				941517641
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-08705-0L
		FILM NUMBER:		09523459

	BUSINESS ADDRESS:	
		STREET 1:		4550 NORRIS CANYON ROAD
		CITY:			SAN RAMON
		STATE:			CA
		ZIP:			94583
		BUSINESS PHONE:		925-355-2000

	MAIL ADDRESS:	
		STREET 1:		4000 EXECUTIVE PKWY
		STREET 2:		SUITE 200
		CITY:			SAN RAMON
		STATE:			CA
		ZIP:			94583

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0201</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000087050</cik>
        <entityName>Neonode, Inc</entityName>
        <issuerAddress>
            <street1>4000 Executive Parkway</street1>
            <street2>Suite 200</street2>
            <city>San Ramon</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>94583</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>925-355-7700</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>SBE INC</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DE</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <middleName>W.</middleName>
                <lastName>Brunton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>651 Brydee Way</street1>
                <street2></street2>
                <city>Lafayette</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94549</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Per</firstName>
                <middleName></middleName>
                <lastName>Bystedt</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Oxelvagen 59</street1>
                <street2></street2>
                <city>Huddinge</city>
                <stateOrCountry>V7</stateOrCountry>
                <zipCode>14141</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Susan</firstName>
                <middleName>Marie</middleName>
                <lastName>Major</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>16720 Las Cuesta</street1>
                <street2></street2>
                <city>Rancho Santa Fe</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92067</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kenneth</firstName>
                <middleName></middleName>
                <lastName>Olson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>404 Torrey Point Road</street1>
                <street2></street2>
                <city>Del Mar</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92014</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>R.</middleName>
                <lastName>Reardon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3180 Sito Sendero</street1>
                <street2></street2>
                <city>Carlsbad</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92009</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1,000,001 - $5,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2008-12-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>528757</totalOfferingAmount>
            <totalAmountSold>371401</totalAmountSold>
            <totalRemaining>157356</totalRemaining>
            <clarificationOfResponse>The investors were warrant holders of the Company who exchanged their warrants for shares.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>48</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Neonode, Inc</issuerName>
                <signatureName>/s/ David W. Brunton</signatureName>
                <nameOfSigner>David W. Brunton</nameOfSigner>
                <signatureTitle>CFO</signatureTitle>
                <signatureDate>2009-01-12</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----