# EDGAR Filing Document

**Accession Number:** 0001758009
**File Stem:** 0000000000-23-000161
**Filing Date:** 2023-1
**Character Count:** 3294
**Document Hash:** fc2ab918b6490114d7e2d769d404bd54
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000161.hdr.sgml**: 20230208

**ACCESSION NUMBER**: 0000000000-23-000161

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Quantum Computing Inc.
- **CENTRAL INDEX KEY:** 0001758009
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 824533053
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 215 DEPOT COURT SE, #215
- **CITY:** LEESBURG
- **STATE:** VA
- **ZIP:** 20175
- **BUSINESS PHONE:** 703-436-2161

**MAIL ADDRESS:**
- **STREET 1:** 215 DEPOT COURT SE, #215
- **CITY:** LEESBURG
- **STATE:** VA
- **ZIP:** 20175

## Text-Extract

```

United States securities and exchange commission logo

                 January 5, 2023

       Robert Liscouski
       Chief Executive Officer
       Quantum Computing Inc.
       215 Depot Court SE, Suite 215
       Leesburg, VA 20175

                                                        Re: Quantum Computing
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 29,
2022
                                                            File No. 333-269063

       Dear Robert Liscouski:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Aliya Ishmukhamedova, Staff Attorney, at
202-551-7519, or Jan Woo,
       Legal Branch Chief, at 202-551-3453 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Lawrence Metelitsa

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 5, 2023

Robert Liscouski
Chief Executive Officer
Quantum Computing Inc.
215 Depot Court SE, Suite 215
Leesburg, VA 20175

**Re: Quantum Computing Inc.**
**Registration Statement on Form S-3**
**Filed December 29, 2022**
**File No. 333-269063**

Dear Robert Liscouski:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519, or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Lawrence Metelitsa