# EDGAR Filing Document

**Accession Number:** 0001603454
**File Stem:** 0001493152-23-000898
**Filing Date:** 2023-1
**Character Count:** 1871
**Document Hash:** a62662adf0d4356e74f19556eed49940
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-000898.hdr.sgml**: 20230209

**ACCESSION NUMBER**: 0001493152-23-000898

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230109

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Celcuity Inc.
- **CENTRAL INDEX KEY:** 0001603454
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MEDICAL LABORATORIES [8071]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 16305 36TH AVENUE N
- **STREET 2:** SUITE 100
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55446
- **BUSINESS PHONE:** 763-392-0767

**MAIL ADDRESS:**
- **STREET 1:** 16305 36TH AVENUE N
- **STREET 2:** SUITE 100
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55446

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Celcuity LLC
- **DATE OF NAME CHANGE:** 20140324

**CELCUITY INC.**

**16305 36th Avenue N., Suite 100**

**Minneapolis, MN 55446**

**(763) 392-0123**

January 9, 2023

**VIA EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Ms. Dorrie Yale

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| | |
|:---|:---|
| **Re:** | **Celcuity Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **File Number: 333-269090** |

---

Dear Ms. Yale:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Celcuity Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on January 11, 2023, or as soon thereafter as possible.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| CELCUITY INC. | CELCUITY INC. |
| By: | */s/ Brian F. Sullivan* |
|  | Brian F. Sullivan |
|  | Chief Executive Officer |

---