Pulmatrix, Inc.

99 Hayden Avenue, Suite 390

Lexington, MA 02421

April 8, 2019

By EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Donald Field

 

RE:

Pulmatrix, Inc.

Registration Statement on Form S-1

Filed April 1, 2019

Request for Acceleration

File No. 333-230670

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Pulmatrix, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1 (the “Registration Statement”) to 5:00 p.m., Eastern Time on April 10, 2019, or as soon thereafter as practicable.

Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

 

 

cc:	Rick A. Werner, Esq., Haynes and Boone, LLP