August 6, 2019

Francis R. Amato
Chief Executive Officer
electroCore, Inc.
150 Allen Road, Suite 201
Basking Ridge, New Jersey 07920

       Re: electroCore, Inc.
           Registration Statement on Form S-3
           Filed July 15, 2019
           File No. 333-232655

Dear Mr. Amato:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment. In our comment, we may ask you to provide us with
information so
we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to the comment, we may have additional comments.

Registration Statement on Form S-3 filed July 15, 2019

Choice of Forum, page 22

1.     We note that your disclosure regarding your forum selection provision
identifies the Court
       of Chancery of the State of Delaware as the exclusive forum for certain
litigation,
       including any "derivative action." The exclusive forum provision in your
certificate of
       incorporation, however, appears to include a subject matter jurisdiction
carve out. Please
       revise so that your disclosure in your prospectus is consistent with the
provision in your
       certificate of incorporation. Also, please disclose whether this
provision applies to actions
       arising under Exchange Act. In that regard, we note that Section 27 of
the Exchange Act
       creates exclusive federal jurisdiction over all suits brought to enforce
any duty or liability
       created by the Exchange Act or the rules and regulations thereunder, and
Section 22 of the
       Securities Act creates concurrent jurisdiction for federal and state
courts over all suits
 Francis R. Amato
electroCore, Inc.
August 6, 2019
Page 2
      brought to enforce any duty or liability created by the Securities Act or
the rules and
      regulations thereunder. With regard to your disclosure about Securities
Act claims, please
      revise your prospectus to disclose that investors cannot waive compliance
with the federal
      securities laws and the rules and regulations thereunder.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Tim Buchmiller at (202) 551-3635 or Russell Mancuso,
Branch Chief, at
(202) 551-3617 with any questions.



                                                           Sincerely,
FirstName LastNameFrancis R. Amato
                                                           Division of
Corporation Finance
Comapany NameelectroCore, Inc.
                                                           Office of
Electronics and Machinery
August 6, 2019 Page 2
cc:       John L. Cleary, II, Esq.
FirstName LastName