# EDGAR Filing Document

**Accession Number:** 0001758009
**File Stem:** 0001213900-23-001416
**Filing Date:** 2023-1
**Character Count:** 1759
**Document Hash:** 70f1639138437729f1b1489e813b531a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-001416.hdr.sgml**: 20230208

**ACCESSION NUMBER**: 0001213900-23-001416

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**FILER**: 

**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:** CORRESP

**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

**Quantum Computing Inc.**

**215 Depot Court SE, Suite 215**

**Leesburg, VA 20175**

January 6, 2023

**<u>VIA EDGAR</u>**

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Quantum Computing Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **File No. 333-269063** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended, Quantum Computing Inc. (the "Company") hereby respectfully requests that the effective date of the above-captioned Registration Statement (the "Filing") be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Tuesday, January 10, 2023, or as soon thereafter as possible.

\* \* \* \*

Very Truly Yours,

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| |
|:---|
| Quantum Computing Inc. |
| */s/ Christopher Roberts* |
| Christopher Roberts |
| Chief Financial Officer |

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