QUANTUM COMPUTING INC.
5 Marine View Plaza, Suite 214
Hoboken, NJ 07030
July 31, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
| Re: | Quantum Computing Inc. |
| Registration Statement on Form S-1, File No. 333-289014 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: August 4, 2025
Requested Time: 5:00 pm, Eastern Time
Ladies and Gentlemen:
Quantum Computing Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-289014), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 pm Eastern Time on August 4, 2025, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.
| Sincerely yours, | |
| QUANTUM COMPUTING INC. | |
| /s/ Dr. Yuping Huang | |
| Dr. Yuping Huang | |
| Chief Executive Officer |