February 12, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3030
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Russell Mancuso |
Heather Percival
Lynn Dicker
Gary Newberry
| Re: | Motus GI Holdings, Inc. |
Registration Statement on Form S-1
File No. 333- 222441
Acceleration Request
Requested Date: February 13, 2018
Requested Time: 4:30 p.m. Eastern Time
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Motus GI Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions.
| Sincerely, | ||
| MOTUS GI HOLDINGS, INC. | ||
| By: | /s/ Mark Pomeranz | |
| Name: | Mark Pomeranz | |
| Title: | Chief Executive Officer and Director | |
