InVivo Therapeutics Holdings Corp.
One Kendall Square, Suite B14402
Cambridge, MA 02139
June 19, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: InVivo Therapeutics Holdings Corp.
Registration Statement on Form S-1
File No. 333-224424
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, InVivo Therapeutics Holdings Corp. hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-224424), so that it may become effective at 4:30 p.m. on June 20, 2018, or as soon thereafter as practicable.
| Very truly yours, |
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| INVIVO THERAPEUTICS HOLDINGS CORP. |
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| By: | /s/ Richard Toselli |
| Name: Richard Toselli |
| Title: President and Chief Executive Officer |