Myomo, Inc.
137 Portland St., 4th Floor
Boston, MA 02114
VIA EDGAR
August 26, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Myomo, Inc. |
Acceleration Request for Registration Statement on Form S-3
Filed August 6, 2024, as amended on August 26, 2024
File No. 333-281311
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Myomo, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to Wednesday, August 28, 2024, at 4:01 p.m. Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please contact Catherine Magazu, Esq. of Goodwin Procter LLP, counsel to the Company, at (617) 570-8274 to provide notice of effectiveness or if you have any questions.
| Sincerely, | ||
| MYOMO, INC. | ||
| By: | /s/ Paul R. Gudonis | |
| Name: Paul R. Gudonis | ||
| Title: President and Chief Executive Officer | ||
| cc: | David A. Henry, Chief Financial Officer, Myomo, Inc. |
Catherine Magazu, Esq., Goodwin Procter LLP