# EDGAR Filing Document

**Accession Number:** 0001455365
**File Stem:** 0001104659-25-123503
**Filing Date:** 2025-12
**Character Count:** 2541
**Document Hash:** 14307d4977f92f6f4302c494f06916ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-123503.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001104659-25-123503

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COGNITION THERAPEUTICS INC
- **CENTRAL INDEX KEY:** 0001455365
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 WESTCHESTER AVE
- **CITY:** PURCHASE
- **STATE:** NY
- **ZIP:** 10577
- **BUSINESS PHONE:** 412-481-2210

**MAIL ADDRESS:**
- **STREET 1:** 2500 WESTCHESTER AVE
- **CITY:** PURCHASE
- **STATE:** NY
- **ZIP:** 10577

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COGNITION THERAPUTICS INC
- **DATE OF NAME CHANGE:** 20090204

**VIA EDGAR**

December 22, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Dan Crawford

---

| | |
|:---|:---|
| **Re:** | **Cognition Therapeutics, Inc.** |
|  | **Acceleration Request for Registration Statement on Form S-3** |
|  | **File No. 333-292240** |

---

Dear Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Cognition Therapeutics, Inc. (the "**Company**") hereby requests that the effective date of the above-referenced registration statement (the "**Registration Statement**") be accelerated to December 23, 2025 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Rachael Bushey at (445) 207-7805.

If you have any questions regarding this request, please contact Rachael Bushey of Goodwin Procter LLP at (445) 207-7805.

---

| |
|:---|
| Sincerely, |
| Cognition Therapeutics, Inc. |
| /s/ Lisa Ricciardi |
| Lisa Ricciardi |
| Chief Executive Officer |

---

cc: John Doyle, *Cognition Therapeutics, Inc.* <br> Justin Platt, Esq., *Goodwin Procter LLP*