September 10, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F St., N.E.
Washington, D.C. 20549
Re: | | Neovasc Inc. |
| | Registration Statement on Form F-3 |
| | File No. 333-245385 |
Ladies and Gentlemen:
The undersigned registrant respectfully requests that the U.S. Securities and Exchange Commission take appropriate action to accelerate the effective date of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on September 14, 2020 or as soon thereafter as is practicable.
We request that we be notified of such effectiveness by a telephone call to Michael Hong of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (212) 735-2227 and that such effectiveness also be confirmed in writing.
| Very truly yours, |
| |
| NEOVASC INC. |
| |
| By: | /s/ Chris Clark |
| | Name: | Chris Clark |
| | Title: | Chief Financial Officer |