July 25, 2019

David Rosa
Chief Executive Officer
NeuroOne Medical Technologies Corporation
10901 Red Circle Drive, Suite 150
Minnetonka, MN 55343

       Re: NeuroOne Medical Technologies Corporation
           Registration Statement on Form S-1
           Filed July 15, 2019
           File No. 333-232656

Dear Mr. Rosa:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Eric Atallah at (202) 551-3663 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Electronics and Machinery
cc:    Phillip D. Torrence