InVivo Therapeutics Holdings Corp.
One Kendall Square, Suite B14402
Cambridge, MA 02139
October 20, 2020
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. 333-249353
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. 333-249353), so that it may become effective at 9:00 a.m. on October 22, 2020, or as soon thereafter as practicable.
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| 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 |
Signature Page to Acceleration Request