Eyenovia, Inc.

501 Fifth Avenue, Suite 1404

New York, NY 10017



 

  January 22, 2018

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jeffrey Gabor

 

Re:Eyenovia, Inc.

Registration Statement on Form S-1

File No. 333-222162

 

Dear Mr. Gabor:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Eyenovia, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 pm EDT on Wednesday, January 24, 2018, or as soon as practicable thereafter.

 

 

 

  Very truly yours,
     
    /s/ Tsontcho Ianchulev
    Tsontcho Ianchulev
    Chief Executive Officer

 

 

cc:Ellenoff Grossman & Schole LLP

Goodwin Procter LLP