August 3, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Conformis, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-237351 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Conformis, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 5, 2020, at 4:30 pm Eastern Time, or as soon thereafter as practicable.
Sincerely, | |
CONFORMIS, INC. | |
/s/ Mark Augusti | |
Name: | Mark A. Augusti |
Title: | President and Chief Executive Officer |
600 Technology Park Drive | Billerica, MA 01821 | 781.345.9001 | 781.345.0147