United States securities and exchange commission logo

                          January 21, 2022

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

                                                        Re: electroCore, Inc.
Statement on Form S-3
                                                            Filed January 18,
                                                            Filed No.

       Dear Mr. 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 Tim
Buchmiller at (202) 551-3635 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ira L. Kotel, Esq.