<SEC-DOCUMENT>0001104659-20-050859.txt : 20200424
<SEC-HEADER>0001104659-20-050859.hdr.sgml : 20200424
<ACCEPTANCE-DATETIME>20200424133918
ACCESSION NUMBER:		0001104659-20-050859
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200424
DATE AS OF CHANGE:		20200424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SeqLL, Inc.
		CENTRAL INDEX KEY:			0001605888
		STANDARD INDUSTRIAL CLASSIFICATION:	LABORATORY ANALYTICAL INSTRUMENTS [3826]
		IRS NUMBER:				465319744
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-230985
		FILM NUMBER:		20814289

	BUSINESS ADDRESS:	
		STREET 1:		317 NEW BOSTON STREET
		STREET 2:		SUITE 210
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
		BUSINESS PHONE:		(781) 817-3755

	MAIL ADDRESS:	
		STREET 1:		317 NEW BOSTON STREET
		STREET 2:		SUITE 210
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
</SEC-HEADER>
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<TYPE>RW
<SEQUENCE>1
<FILENAME>tm2016854d1_rw.htm
<DESCRIPTION>RW
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B><I>SeqLL
Inc.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #222222"><FONT STYLE="background-color: white"><B><I>317
New Boston Street, Suite 210</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #222222"><FONT STYLE="background-color: white"><B><I>Woburn,
MA 01801</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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    <TD STYLE="width: 55%; text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 45%; text-align: left; font-size: 10pt"><FONT STYLE="font-size: 10pt">April 24, 2020</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 1in; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><U>VIA EDGAR</U></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-weight: normal">Securities
and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">Re:</TD><TD STYLE="text-align: justify"><B>SeqLL, Inc.</B></TD>
</TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: left; text-indent: 0.5in"><FONT STYLE="text-decoration: none">Registration
Statement on Form S-1</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: left; text-indent: 0.5in"><U>File
No. 333-230985&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In accordance with Rule 477 under the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), SeqLL, Inc., a Delaware corporation (the &ldquo;Company&rdquo;), hereby
respectfully requests the withdrawal of its Registration Statement on Form S-1 (Reg. No. 333-230985), together with all exhibits
thereto (collectively, the &ldquo;Registration Statement&rdquo;), which was filed with the Securities and Exchange Commission (the
 &ldquo;Commission&rdquo;) on April 22, 2019. The Registration Statement has not been declared effective by the Commission, and
no securities have been sold thereunder. Therefore, the Company believes that the withdrawal of the Registration Statement is consistent
with the public interest and the protection of investors, as contemplated by Rule 477(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Should you have any questions regarding
this matter or need any additional information, please contact the Company&rsquo;s legal counsel, Eric M. Hellige of Pryor Cashman
LLP, at (212) 326-0846.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ John W. Kennedy</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">John W. Kennedy</FONT></TD></TR>
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