NETCAPITAL INC.
1 Lincoln Street
Boston, MA 02111
December 19, 2023
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Christian Windsor |
Madeline Joy Mateo |
Re: | Netcapital Inc. | |
Registration Statement on Form S-1 | ||
File No. 333-275210 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Netcapital Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:15 p.m., Eastern Daylight Time, on Thursday, December 21, 2023, or as soon thereafter as practicable.
Please notify Richard Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
Thank you, | ||
NETCAPITAL INC. | ||
By: | /s/ Martin Kay | |
Name: | Martin Kay | |
Title: | Chief Executive Officer |