February 8, 2024
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Retinalgenix Technologies, Inc. | ||
| Registration Statement on Form S-1, as amended | |||
Filed February 6, 2024 File No: 333-258528 |
Dear Sir or Madam:
Retinalgenix Technologies, Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-258528), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to become effective on Monday, February 12, 2024, at 5:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter.
The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
The Registrant hereby authorizes Leslie Marlow and/or Hank Gracin of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 457-4238, or Mr. Gracin at (561) 926-7995 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.
| Very truly yours, | ||
| RETINALGENIX TECHNOLOGIES, INC. | ||
| By: | /s/ Jerry Katzman | |
| Name: | Jerry Katzman | |
| Title: | Chief Executive Officer | |
| cc: | Leslie Marlow, Blank Rome LLP |
| Hank Gracin, Blank Rome LLP |