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Quantum Computing Inc.

215 Depot Court SE, Suite 215

Leesburg, VA 20175


January 6, 2023




U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


  Re: Quantum Computing Inc.
    Registration Statement on Form S-3
    File No. 333-269063


Ladies and Gentlemen:


In accordance with Rule 461 of the Securities Act of 1933, as amended, Quantum Computing Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Tuesday, January 10, 2023, or as soon thereafter as possible.


* * * *


Very Truly Yours,


Quantum Computing Inc.  
/s/ Christopher Roberts  
Christopher Roberts  
Chief Financial Officer