Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175
November 4, 2022
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Quantum Computing Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-268064 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Quantum Computing Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Tuesday, November 8, 2022, or as soon thereafter as possible.
* * * *
Very Truly Yours,
| Quantum Computing Inc. | |
| /s/ Christopher Roberts | |
| Christopher Roberts | |
| Chief Financial Officer |
