July 12, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance, Office of Technology
100 F Street, NE
Washington, D.C. 20549
Attention: Katherine Wray and Jan Woo
| Re: | Streamline Health Solutions, Inc. (the “Company”) |
| Registration Statement on Form S-3, as Amended | |
| (File No. 333-255723) |
Dear Ms. Wray and Ms. Woo:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m. Eastern Time on Wednesday, July 14, 2021, or as soon thereafter as is practicable.
Please contact our counsel, David M. Calhoun, Morris, Manning & Martin, LLP, at (404) 504-7613 or dmc@mmmlaw.com, with any questions or to notify the Company of the effectiveness of the Registration Statement.
| Very truly yours, | ||
| STREAMLINE HEALTH SOLUTIONS, INC. | ||
| By: | /s/ Thomas J. Gibson | |
| Name: | Thomas J. Gibson | |
| Title: | Chief Financial Officer | |