<SEC-DOCUMENT>0001213900-21-026635.txt : 20210616
<SEC-HEADER>0001213900-21-026635.hdr.sgml : 20210616
<ACCEPTANCE-DATETIME>20210517061454
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-21-026635
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210517

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		KARLAVAGEN 100, 115 26
		CITY:			STOCKHOLM
		STATE:			V7
		ZIP:			00000
		BUSINESS PHONE:		46 0 8 667 17 17

	MAIL ADDRESS:	
		STREET 1:		KARLAVAGEN 100, 115 26
		CITY:			STOCKHOLM
		STATE:			V7
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Neonode, Inc
		DATE OF NAME CHANGE:	20070813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 77px; width: 236px"></FONT></TD>
    <TD STYLE="width: 37%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #002060">11100 Santa Monica Blvd., Suite 800</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #002060">Los Angeles, CA 90025</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #002060">Tel: (310) 966-1444</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #002060">www.brileyfin.com</P></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 3.5in">May 14, 2021</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>&nbsp;</I></B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</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">Attention: Beverly Singleton</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-indent: 0.5in"><B>Re: <I>Neonode Inc. &ndash; Request for
Acceleration</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-indent: 0.5in"><B><I>Registration Statement on Form S-3</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-indent: 0.5in"><B><I>File No. 333-255964</I></B></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">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">Pursuant to Rule 461 promulgated
under the Securities Act of 1933, B. Riley Securities, Inc., as sales agent (the &ldquo;Agent&rdquo;) in connection with the offering
pursuant to Rule 415 under the Securities Act described in the ATM Prospectus (the &ldquo;ATM Prospectus&rdquo;) forming a part of the
Registration Statement on Form S-3 (File No. 333- 255964) (the &ldquo;Registration Statement&rdquo;), of Neonode Inc. (the &ldquo;Company),
hereby joins the request of the Company for the acceleration of the effective date of the Registration Statement, so that the Registration
Statement may become effective at <B>4:30 p.m. Eastern Standard Time on Tuesday, May 18, 2021</B>, or as soon thereafter as practicable.</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">The Corporate Financing Department
(the &ldquo;Department&rdquo;) of the Financial Industry Regulatory Authority (&ldquo;FINRA&rdquo;) has reviewed the amount of compensation
to be allowed or paid to underwriters and other broker dealers participating in the distribution of an offering pursuant to Rule 415 under
the Securities Act under the Registration Statement, including the compensation to be paid to the Agent in connection with the offering
described in the ATM Prospectus, and the Department has confirmed to the Company and the Agent in writing that it raises no objections
with respect to the fairness and reasonableness of the proposed compensation terms and arrangements.</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">The Agent hereby authorizes Wendy
Grasso, Esq. of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this request for acceleration. The Agent requests
that it be notified of such effectiveness by a telephone call to Ms. Grasso at (917) 993-3645.</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: 3.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">B. RILEY SECURITIES, INC.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 55%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 6%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 39%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Seth Appel</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seth Appel</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD></TR>
  </TABLE>

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