September 14, 2017
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: John Reynolds, Assistant Director
| Re: | Celcuity LLC |
Registration Statement on Form S-1
File Number: 333-220128
Dear Mr. Reynolds:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Celcuity LLC (to be converted to Celcuity Inc.) (the “Company”) requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 3:30 p.m. Eastern Time on Monday, September 18, 2017, or as soon thereafter as possible.
| Sincerely, | ||
| CELCUITY LLC | ||
| By | /s/ Brian F. Sullivan | |
| Brian F. Sullivan, Chief Executive Officer | ||
