January 25, 2021
VIA EDGAR
Mr. David Gessert
Mr. Tim Buchmiller
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Re: | Mosaic ImmunoEngineering Inc. |
| Amendment No. 1 to Registration Statement on Form S-3/A | |
| File No. 333-251261 |
Dear Messrs. Gessert and Buchmiller:
Mosaic ImmunoEngineering Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form S-3/A be accelerated so that it will become effective at 4:00 p.m. Eastern time on January 29, 2021, or as soon thereafter as practicable.
This letter constitutes the Company’s confirmation of its awareness of its obligations under the Act.
Please telephone the undersigned at (657) 208-0890 or Dean Colucci of Duane Morris LLP at (973) 424-2020 if you have any questions with respect to the foregoing.
Very truly yours,
Mosaic ImmunoEngineering Inc. | |||
| By: | /s/ Steven King | ||
| Name: | Steven King | ||
| Title: | President and Chief Executive Officer | ||
cc:
Dean M. Colucci, Esq.
Duane Morris LLP
1537 S. Novato Blvd, Novato CA 94947
www.mosaicie.com | info@mosaicie.com