TEXT-EXTRACT 2 filename2.txt March 2, 2020 Richard Toselli, M.D. Chief Executive Officer InVivo Therapeutics Holdings Corp. One Kendall Square, Suite B14402 Cambridge, MA 02139 Re: InVivo Therapeutics Holdings Corp. Preliminary Proxy Statement on Schedule 14A Filed November 8, 2019 File No. 001-37350 Dear Dr. Toselli: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rosemary G. Reilly, Esq.