Sharps Technology, Inc.
October 24, 2023
Via EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Conlon Danberg |
| Re: | Sharps Technology, Inc. |
| Registration Statement on Form S-1 | |
| Initially Filed on October 16, 2023 | |
| File No. 333-275011 |
Ms. Danberg:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Sharps Technology, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on October 26, 2023, or as soon thereafter as practicable.
| Very truly yours, | ||
| Sharps Technology, Inc. | ||
| By: | /s/ Robert M. Hayes | |
| Name: | Robert M. Hayes | |
| Title: | Chief Executive Officer (Principal Executive Officer) | |