DIRECT TEL: 212-326-0846

DIRECT FAX: 212-798-6380


November 14, 2023


Via Edgar


Ms. Ta Tanisha Meadows

Ms. Theresa Brillant

Mr. Nicholas Nalbantian

Ms. Mara Ransom

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549


Re:SeqLL Inc.

File No. 333-272908

Registration Statement on Form S-1


Ladies and Gentlemen:


Confirming my telephone conversation with Mr. Nicholas Nalbantian of the Staff, on behalf of SeqLL Inc. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), the Company hereby withdraws its acceleration request, dated November 10, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on November 13, 2023, or as soon thereafter as practicable.


If the Staff has any questions with respect to the foregoing, please contact me at (212) 326-0846.


  Very truly yours,
  /s/ Eric M. Hellige
  Eric M. Hellige


cc:Mr. Daniel Jones