<SEC-DOCUMENT>0000898432-20-000757.txt : 20201002
<SEC-HEADER>0000898432-20-000757.hdr.sgml : 20201002
<ACCEPTANCE-DATETIME>20200902171404
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000898432-20-000757
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200902

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRADIMED CORP
		CENTRAL INDEX KEY:			0001325618
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				731408526
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1025 WILLA SPRINGS DR.
		CITY:			WINTER SPRINGS
		STATE:			FL
		ZIP:			32708
		BUSINESS PHONE:		4076778022

	MAIL ADDRESS:	
		STREET 1:		1025 WILLA SPRINGS DR.
		CITY:			WINTER SPRINGS
		STATE:			FL
		ZIP:			32708
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; line-height: 12.55pt; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">IRADIMED CORPORATION<br>
      1025 Willa Springs Drive<br>
      Winter Springs, FL 32708</div>
    <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">VIA EDGAR</div>
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    <div style="text-align: center; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">September 2, 2020</div>
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    <div style="text-indent: -18pt; margin-left: 18pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">United States Securities and Exchange Commission</div>
    <div style="text-indent: -18pt; margin-left: 18pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Division of Corporation Finance</div>
    <div style="text-indent: -18pt; margin-left: 18pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">100 F Street NE</div>
    <div style="margin: 0px 0px 5px 18pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif; text-indent: -18pt;">Washington, DC 20549</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Attn:</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Ms. Margaret Schwartz</div>
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          <td style="width: 50px; vertical-align: top;">&#160;</td>
          <td style="vertical-align: top;">&#160;</td>
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            <div style="line-height: 12.55pt; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re:</div>
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            <div style="line-height: 12.55pt; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Iradimed Corporation</div>
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          <td style="width: 50px; vertical-align: top;">&#160;</td>
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            <div style="line-height: 12.55pt; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form S-3</div>
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            <div style="line-height: 12.55pt; color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">File No. 333-248192</div>
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    <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><u>Acceleration Request</u></div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;"><font style="font-weight: bold;">Requested Date</font>:</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">September 3, 2020</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;"><font style="font-weight: bold;">Requested Time</font>:</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">4:30 p.m. Eastern Time (or as soon thereafter as practicable)</div>
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    <div style="margin: 5px 0px 0px; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Ladies and Gentlemen:</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, IRADIMED CORPORATION, a Delaware corporation (the &#8220;<font style="font-weight: bold;">Registrant</font>&#8221;), hereby requests that the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold;">Commission</font>&#8221;) take appropriate action to cause the above-referenced Registration Statement on
      Form S-3 to become effective on <u>September 3, 2020 at 4:30 p.m. Eastern Time</u>, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.&#160; The Registrant
      hereby authorizes K&amp;L Gates LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&amp;L Gates LLP, by calling
      Ms. Jacqulyn Lewis at (949) 623-3568.</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Sincerely,</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">IRADIMED CORPORATION</div>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">By:</div>
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          <td style="vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">/s/ Roger Susi</div>
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          <td style="width: 20%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
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          <td style="width: 40px; vertical-align: top;">&#160;</td>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">Roger Susi</div>
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          <td colspan="1" style="width: 40%; vertical-align: top;">&#160;</td>
          <td style="width: 40px; vertical-align: top;">&#160;</td>
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            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">President, Chief Executive Officer and Chairman </div>
            <div style="line-height: 12.55pt; font-family: 'Times New Roman', Times, serif;">of the Board of Directors</div>
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            <td style="width: 55px;">cc:</td>
            <td>Leib Orlanski, K&amp;L Gates LLP</td>
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              <div>&#160;</div>
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            <td>Jacqulyn L. Lewis, K&amp;L Gates LLP</td>
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    <div style="line-height: 12.55pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
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