TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 5, 2020 David McNally Chief Executive Officer Titan Medical Inc. 155 University Avenue, Suite 750 Toronto, Ontario M5H 3B7 Canada Re: Titan Medical Inc. Registration Statement on Form F-1 Filed June 1, 2020 File No. 333-238830 Dear Mr. McNally: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard Raymer, Esq.