October 4, 2024

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:Joshua Gorsky
  
Re:

Eyenovia, Inc. (the “Company”)

Registration Statement Filed on Form S-3 (the “Registration Statement”)

File No. 333-282458

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 5:00 p.m., Eastern Time, on October 8, 2024, or as soon as practicable thereafter.

 

Please contact Julie Plyler of Covington & Burling LLP at (212) 841-1090 or jplyler@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Plyler by telephone when this request for acceleration has been granted.

 

  Respectfully,
   
  Eyenovia, Inc.

 

  By: /s/ Andrew Jones
  Name: Andrew Jones
  Title: Chief Financial Officer

 

cc: Julie Plyler, Covington & Burling LLP