CELCUITY INC.

16305 36th Avenue N., Suite 100

Minneapolis, MN 55446

(763) 392-0123

November 24, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Ms. Margaret Schwartz

Re:	Celcuity Inc.
	Registration Statement on Form S-3, as amended
	File Number:  333-275551

Dear Ms. Schwartz:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Celcuity Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on November 28, 2023, or as soon thereafter as possible.

Sincerely,
CELCUITY INC.
By:	/s/ Brian F. Sullivan
	Brian F. Sullivan
	Chief Executive Officer