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                              August 4, 2023

       Daniel Jones
       Chief Executive Officer
       SeqLL, Inc.
       3 Federal Street
       Billerica, MA 01821

                                                        Re: SeqLL, Inc.
                                                            Revised Preliminary
Proxy Statement on Schedule 14A
                                                            Filed August 1,
2023
                                                            File No. 001-40760

       Dear Daniel Jones:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Preliminary Proxy on Schedule 14A, Filed August 1, 2023

       SeqLL Inc.
       Financial Statements, page F-2

   1.                                                   We note you filed a
Form 10-Q with June 30, 2023 interim financial statements. Please
                                                        update the financial
statements in the proxy to be as current as the most recent financial
                                                        statements filed with
the Commission. Refer to Rule 3-12(a) of Regulation S-X.
 Daniel Jones
FirstName
SeqLL, Inc.LastNameDaniel Jones
Comapany
August      NameSeqLL, Inc.
        4, 2023
August
Page 2 4, 2023 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Tatanisha Meadows at 202-551-3322 or Theresa Brillant
at 202-551-
3307 if you have questions regarding comments on the financial statements and
related
matters. Please contact Nicholas Nalbantian at 202-551-7470 or Mara Ransom at
202-551-
3264 with any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:      Eric M. Hellige