<SEC-DOCUMENT>0001213900-14-003591.txt : 20140519
<SEC-HEADER>0001213900-14-003591.hdr.sgml : 20140519
<ACCEPTANCE-DATETIME>20140519122401
ACCESSION NUMBER:		0001213900-14-003591
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		<ITEMS>06b
FILED AS OF DATE:		20140519
DATE AS OF CHANGE:		20140519
EFFECTIVENESS DATE:		20140519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Neonode, Inc
		CENTRAL INDEX KEY:			0000087050
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]
		IRS NUMBER:				941517641
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-217598
		FILM NUMBER:		14853840

	BUSINESS ADDRESS:	
		STREET 1:		2350 MISSION COLLEGE BLVD
		STREET 2:		SUITE 190
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054
		BUSINESS PHONE:		408 496-6722

	MAIL ADDRESS:	
		STREET 1:		2350 MISSION COLLEGE BLVD
		STREET 2:		SUITE 190
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0707</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000087050</cik>
        <entityName>Neonode, Inc</entityName>
        <issuerAddress>
            <street1>2350 MISSION COLLEGE BLVD</street1>
            <street2>SUITE 190</street2>
            <city>SANTA CLARA</city>
            <stateOrCountry>CA</stateOrCountry>
            <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
            <zipCode>95054</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(408) 496-6722</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>SBE, Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>SBE INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Brunton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Per</firstName>
                <lastName>Bystedt</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <lastName>Reardon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <lastName>Eriksson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lars</firstName>
                <lastName>Lindqvist</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mats</firstName>
                <lastName>Dahlin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2350 Mission College Blvd</street1>
                <street2>Suite 190</street2>
                <city>Santa Clara</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>95054</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1,000,001 - $5,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Ascendiant Capital Markets LLC</recipientName>
                <recipientCRDNumber>152912</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>18881 VON KARMAN</street1>
                    <street2>16TH FLOOR</street2>
                    <city>IRVINE</city>
                    <stateOrCountry>CA</stateOrCountry>
                    <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                    <zipCode>92612</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>22725000</totalOfferingAmount>
            <totalAmountSold>22725000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>$10,000,000 gross proceeds for Investor Shares and Investor Warrant and up to an additional $12,725,000 upon exercise of Investor Warrant</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>600000</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>6% cash commission on sale of Investor Shares, up to an additional 6% commission upon exercise of Investor Warrant, Issuance of Placement Agent Warrant for up to 75,000 shares of common stock at $5.09 per share</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Neonode, Inc</issuerName>
                <signatureName>/s/ Davis W. Brunton</signatureName>
                <nameOfSigner>David W. Brunton</nameOfSigner>
                <signatureTitle>CFO, Vice President, Finance and Secretary</signatureTitle>
                <signatureDate>2014-05-19</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
