0001213900-24-042924.txt : 20240614 0001213900-24-042924.hdr.sgml : 20240614 20240514160522 ACCESSION NUMBER: 0001213900-24-042924 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Neonode Inc. CENTRAL INDEX KEY: 0000087050 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 941517641 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: KARLAVAGEN 100, 115 26 CITY: STOCKHOLM STATE: V7 ZIP: 00000 BUSINESS PHONE: 46 0 8 667 17 17 MAIL ADDRESS: STREET 1: KARLAVAGEN 100, 115 26 CITY: STOCKHOLM STATE: V7 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: Neonode, Inc DATE OF NAME CHANGE: 20070813 FORMER COMPANY: FORMER CONFORMED NAME: SBE INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

 

Neonode Inc.

Karlavägen 100

115 26 Stockholm, Sweden

+46 (0) 70 29 58 519

 

 

May 14, 2024

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

 

Re:   Neonode Inc. – Request for Acceleration
  Registration Statement on Form S-3
  File No. 333-279252

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Neonode Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 279252) (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern Standard Time on Thursday, May 16, 2024, or as soon thereafter as practicable.

 

The Registrant hereby authorizes Michael S. Lee, Esq. of Reed Smith LLP, attorney for the Registrant, to orally modify or withdraw this request for acceleration.

 

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael S. Lee at (212) 549-0358.

  NEONODE INC.
   
  By:  /s/ Fredrik Nihlén
    Fredrik Nihlén
Interim President and Chief Executive Officer and Chief Financial Officer

 

 

 

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg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end