United States securities and exchange commission logo

                           August 29, 2023

       Daniel Goldberger
       Chief Executive Officer
       electroCore, Inc.
       200 Forge Way, Suite 205
       Rockaway, NJ 07866

                                                        Re: electroCore, Inc.
Statement on Form S-1
                                                            Filed August 24,
                                                            File No. 333-274199

       Dear Daniel Goldberger:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jessica
Ansart at 202-551-4511 with any questions.


                           Division of Corporation Finance

                           Office of Industrial Applications and

       cc:                                              Ira Kotel