Odyssey Semiconductor Technologies, Inc.
9 Brown Road
Ithaca, NY 14850
February 13, 2020
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549
Re: Odyssey Semiconductor Technologies, Inc. Registration Statement on Form S-1 File No. 333-234741
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Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 12:00 PM on February 14, 2020, or as soon thereafter as is practicable.
Sincerely,
Odyssey Semiconductor Technologies, Inc.
By: /s/ Richard J. Brown
Name: Richard J. Brown
Title: Chairman and Chief Executive Officer
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