United States securities and exchange commission logo January 8, 2024 David Christensen Principal Executive Officer Meso Numismatics, Inc. 433 Plaza Real Suite 275 Boca Raton, Florida 33432 Re: Meso Numismatics, Inc. Registration Statement on Form S-1 Filed January 2, 2024 File No. 333-276343 Dear David Christensen: 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Scott Doney