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.
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| By: | /s/ Brian F. Sullivan | |
| | Brian F. Sullivan | |
| | Chief Executive Officer | |
