December 20, 2019 Paul R. Gudonis Chief Executive Officer Myomo, Inc. One Broadway, 14th Floor Cambridge, MA 02142 Re: Myomo, Inc. Registration Statement on Form S-1 Filed December 16, 2019 File No. 333-235538 Dear Mr. Gudonis: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: James H. Xu, Esq.