Sharps Technology, Inc.
105 Maxess Road
Melville, NY 11747
(631) 574-4436
August 31, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | Sharps Technology, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed August 29, 2023 | ||
| File No. 333-274146 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sharps Technology, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00 AM Eastern Time, September 5, 2023, or as soon as practicable thereafter.
| Very truly yours, | ||
| Sharps Technology, Inc. | ||
| By: | /s/ Robert M. Hayes | |
| Robert M. Hayes | ||
| Chief Executive Officer | ||