# EDGAR Filing Document

**Accession Number:** 0001787792
**File Stem:** 0001104659-23-023962
**Filing Date:** 2023-2
**Character Count:** 1740
**Document Hash:** b56eea3d8f186ae109fdd56226838e83
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-023962.hdr.sgml**: 20230324

**ACCESSION NUMBER**: 0001104659-23-023962

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fisher Wallace Laboratories, Inc.
- **CENTRAL INDEX KEY:** 0001787792
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 208131183
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 515 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 917-930-4332

**MAIL ADDRESS:**
- **STREET 1:** 630 FLUSHING AVENUE, SUITE #104
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11206

**Jeffrey S. Marks, Esq.**

9 Chatelaine

Newport Coast, California 92657

(949) 887-8877

February 22, 2023

<u>Via Edgar</u>

Securities and Exchange Commission

100 F. Street, NE

Washington, D.C. 20549-7410

**Attn: Ben Ritchie**

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| | |
|:---|:---|
| &nbsp;&nbsp; **Re:** | &nbsp;&nbsp; **Fisher Wallace Laboratories, Inc.**<br> **Offering Statement on Form 1-A Submitted January 17, 2023, as Amended**<br> **File No. 024-11229** |

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Dear Mr. Ritchie:

On behalf of our client, Fisher Wallace Laboratories, Inc., we hereby request qualification of the above-referenced offering statement at 6 a.m., Eastern Time, on February 24, 2023, or as soon thereafter as is practicable.

If you should require any additional information or clarification, please do not hesitate to contact me at 949-887-8877.

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| |
|:---|
| Very truly yours, |
| /Jeffrey S. Marks/ |
| Jeffrey S. Marks |

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