August 29, 2023

 

Via EDGAR and E-mail

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720

 

Re:	electroCore, Inc.
	Registration Statement on Form S-1
	File No. 333-274199

 

		Acceleration Request
		Requested Date: August 31, 2023
		Requested Time: 5:00 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, electroCore, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (Registration No. 333-274199) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons US LLP, by calling Ira Kotel at (212) 398-5787.

 

* * * *

 

	Sincerely,
	electroCore, Inc.
	/s/ Dan Goldberger
	Dan Goldberger

 

cc:	Brian Posner, Chief Financial Officer, electroCore, Inc.
	Ira L. Kotel, Dentons US LLP
	Cameron Low, Dentons US LLP