[Letterhead of Neonode Inc.]
September 17, 2020
Via Edgar
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Neonode Inc. | |
| Registration Statement on Form S-3 (333-248614) | ||
| Acceleration Request |
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neonode Inc. hereby requests that the above-referenced registration statement be declared effective by the Securities and Exchange Commission on Friday, September 18, 2020 at 5:00 p.m., Eastern Time, or as soon as practicable thereafter.
Please confirm effectiveness by advising our legal counsel, David Mittelman of Rimon, P.C., at (415) 325-4408.
Sincerely,
| /s/ Maria Ek | |
| Maria Ek | |
| Chief Financial Officer |
