[Letterhead of Neonode Inc.]
March 21, 2017
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 (333-216702)
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 (the “Commission”) on Friday, March 24, 2017 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
Please confirm effectiveness by advising our legal counsel, David Mittelman of Reed Smith LLP, at (415) 659-5943.
Sincerely,
/s/ Lars Lindqvist
Lars Lindqvist
Chief Financial Officer