RetinalGenix Technologies Inc.
1450 North McDowell Boulevard, Suite 150
Petaluma, CA 94954
(415) 578-9583
October 5, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dillon Hagius
| Re: | RetinalGenix Technologies Inc. |
| | Registration Statement on Form S-1 |
| | File No. 333-258528 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), RetinalGenix Technologies Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Thursday October 7, 2021, or as soon thereafter as possible.
Please notify Nazia Khan of Sheppard Mullin Richter & Hampton LLP, counsel to the Company, at (202) 747-2651 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
| RETINALGENIX TECHNOLOGIES INC. |
| |
| By: | /s/ Jerry Katzman |
| Name: | Jerry Katzman |
| Title: | Chief Executive Officer |