Pulmatrix, Inc.
99 Hayden Avenue, Suite 390
Lexington, MA 02421
June 7, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Tom Kluck
| Re: | Pulmatrix, Inc. Registration Statement on Form S-3 |
Filed on May 26, 2021
File No. 333-256502 (the “Registration Statement”)
Request for Acceleration
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 respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:00 p.m., Eastern Time, on June 9, 2021, or as soon thereafter as practicable.
Should any member of the staff of the 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/ Teofilo Raad | |
| Teofilo Raad | ||
| Chief Executive Officer and President | ||
cc: Rick A. Werner, Esq., Haynes and Boone, LLP
