<SEC-DOCUMENT>0001013762-23-005427.txt : 20240313
<SEC-HEADER>0001013762-23-005427.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20231020155324
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001013762-23-005427
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SeqLL, Inc.
		CENTRAL INDEX KEY:			0001605888
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				465319744
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B><I>3 Federal
Street</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B><I>Billerica,
MA 01821</I></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">October 20, 2023</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I><U>VIA EDGAR</U></I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Ta Tanisha Meadows</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Theresa Brillant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Nicholas Nalbantian</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Mara Ransom</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporate Finance</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>SeqLL Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 333-272908</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B><U>Registration Statement on Form S-1</U></B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended,</FONT> SeqLL Inc. (the &ldquo;Company&rdquo;)
hereby requests that the above-captioned registration statement (the &ldquo;Registration Statement&rdquo;) be declared effective at 4:00
p.m., Eastern Time, on Tuesday, October 24, 2023, or as soon thereafter as may be practicable. This letter also serves as our formal withdrawal
request for the acceleration letter previously filed by the Company with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
dated October 18, 2023.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We acknowledge that a declaration
by the Commission or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose
the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness
does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement.
We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Daniel Jones</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Daniel Jones</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">cc: Eric M. Hellige, Esq. &nbsp;</P>

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

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