hopTo Inc.
6 Loudon Road, Suite 200
Concord, NH 03301
August 23, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | hopTo Inc. | |
| Registration Statement on Form S-1 | ||
| Filed August 17, 2018 | ||
| File No. 333-226880 |
Dear Sir or Madame:
In accordance with Rule 461 under the Securities Act of 1933, as amended, hopTo Inc., a Delaware corporation (the “Company”), respectfully requests that the effective date for the Company’s Registration Statement on Form S-1, originally filed with the Securities and Exchange Commission (the “Commission”) on August 17, 2018 be accelerated so that it will be declared effective on Friday, August 24, 2018, or as soon thereafter as is practicable.
If you need anything further, please contact Katherine Blair of Manatt, Phelps & Phillips, LLP at 310-312-4252.
| Sincerely, | ||
| HOPTO INC. | ||
| /s/ Jean-Louis Casabonne | ||
| By: | Jean-Louis Casabonne | |
| Title: | Chief Financial Officer | |
| cc: | Barbara C. Jacobs, Assistant Director, SEC |
| Jan Woo, Legal Branch Chief | |
| Jeff Kauten, Attorney-Advisor, SEC | |
| Katherine J. Blair, Manatt, Phelps & Phillips, LLP |