February 12, 2018

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3030

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Russell Mancuso

Heather Percival

Lynn Dicker

Gary Newberry

 

Re: Motus GI Holdings, Inc.

Registration Statement on Form S-1

File No. 333- 222441

 

Acceleration Request

Requested Date: February 13, 2018

Requested Time: 4:30 p.m. Eastern Time

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Motus GI Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter.

 

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions.

 

  Sincerely,
     
  MOTUS GI HOLDINGS, INC.
     
  By: /s/ Mark Pomeranz
  Name: Mark Pomeranz
  Title: Chief Executive Officer and Director