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Quantum Computing Inc.

215 Depot Court SE, Suite 215

Leesburg, VA 20175

 

January 6, 2023

 

VIA EDGAR

 

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