CELCUITY INC.
16305 36th Avenue N., Suite 100
Minneapolis, MN 55446
(763) 392-0123
November 23, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Abby Adams
| Re: | Celcuity Inc. |
| Registration Statement on Form S-3 | |
| File Number: 333-261155 |
Dear Ms. Adams:
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 26, 2021, or as soon thereafter as possible.
| Sincerely, | ||
| CELCUITY INC. | ||
| By: | /s/ Brian F. Sullivan | |
| Brian F. Sullivan | ||
| Chief Executive Officer | ||