Pulmatrix, Inc.
99 Hayden Avenue, Suite 390
Lexington, MA 02421
April 8, 2019
By EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Donald Field
| RE: | Pulmatrix, Inc. |
Registration Statement onForm S-1 |
Filed April 1, 2019 |
Request for Acceleration |
File No. 333-230670 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Pulmatrix, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on FormS-1 (the “Registration Statement”) to 5:00 p.m., Eastern Time on April 10, 2019, or as soon thereafter as practicable.
Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212)659-4974.
Very truly yours,
Pulmatrix, Inc. | ||
| By: | /s/ Robert W. Clarke | |
Robert W. Clarke, Ph.D. Chief Executive Officer | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |
