CORRESP 1 filename1.htm

[Letterhead of Neonode Inc.]


September 17, 2020


Via Edgar


Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549


  Re: Neonode Inc.
    Registration Statement on Form S-3 (333-248614)
    Acceleration Request


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neonode Inc. hereby requests that the above-referenced registration statement be declared effective by the Securities and Exchange Commission on Friday, September 18, 2020 at 5:00 p.m., Eastern Time, or as soon as practicable thereafter.


Please confirm effectiveness by advising our legal counsel, David Mittelman of Rimon, P.C., at (415) 325-4408.




/s/ Maria Ek  
Maria Ek  
Chief Financial Officer