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. Registration Statement on Form S-3 Filed January 18, 2022 Filed No. 333-262223 Dear Mr. Goldberger: This is to advise you that we have not reviewed and will not review your registration statement. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ira L. Kotel, Esq.