Odyssey Semiconductor Technologies, Inc.
9 Brown Road
Ithaca, NY 14850
June 22, 2021
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. 333-257178 |
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 4:00 PM on June 24, 2021, or as soon thereafter as is practicable.
| Sincerely, | ||
| Odyssey Semiconductor Technologies, Inc. | ||
| By: | /s/ Alex Behfar | |
| Name: | Alex Behfar | |
| Title: | Chairman and Chief Executive Officer | |
