CELCUITY INC.
16305 36th Avenue N., Suite 100
Minneapolis, MN 55446
(763) 392-0123
March 31, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Abby Adams
Registration Statement on Form S-3
File Number: 333-254625
Dear Ms. Adams:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Celcuity Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on April 5, 2021, or as soon thereafter as possible.
Sincerely, CELCUITY INC. | |||
By: | /s/ Brian F. Sullivan | ||
Brian F. Sullivan | |||
Chief Executive Officer |