August 12, 2024
Paul R. Gudonis
Chief Executive Officer
MYOMO, INC.
137 Portland St., 4th Floor
Boston, Massachusetts 02114
Re: MYOMO, INC.
Registration Statement on Form S-3
Filed August 6, 2024
File No. 333-281311
Dear Paul R. 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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Catherine Magazu, Esq.