U.S. Securities and Exchange Commission
June 20, 2014
Page 1
 
June 20, 2014
Via EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
 
Attn:	Amanda Ravitz	
  	Daniel Morris	
  	Jeanne Bennett	
  	Brian Cascio	
  	Joseph McCann	
 
 	Re:	Capnia, Inc.	
 	  	Registration Statement on Form S-1	
 	  	Filed June 10, 2014	
 	  	(SEC File No. 333-196635)	
Ladies and Gentlemen:
This letter is being furnished by Capnia, Inc. (the “Company”) in response to a voicemail on June 19, 2014 from Joseph McCann of the Staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”) to Elton Satusky, outside corporate counsel for the Company, with respect to the Company’s Registration Statement on Form S-1, as filed on June 10, 2014 (the “ Registration Statement ”).
The Company hereby amends the Registration Statement to include on the cover page the delaying amendment language set forth below:
The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.
Should you have any questions relating to any of the foregoing, please feel free to contact the undersigned or Elton Satusky at (650) 996-4063. Thank you for your assistance.

U.S. Securities and Exchange Commission
June 20, 2014
Page 2

Sincerely,	
 	
/s/ Anish Bhatnagar	
Anish Bhatnagar	
Chief Executive Officer	
 
cc:	Michael Danaher	
  	Elton Satusky	
  	Wilson Sonsini Goodrich & Rosati	
  	650 Page Mill Rd. Road	
  	Palo Alto, CA 94304	

U.S. Securities and Exchange Commission
June 20, 2014
Page 3
 
APPROVED BY:

Signature	  	Title	 	Date	
 	 	 	
/s/    Anish Bhatnagar         
Anish Bhatnagar	  	President, Chief Executive Officer and Director
(Principal Executive Officer)	 	June 20, 2014	
 	 	 	
/s/    Antoun Nabhan        
Antoun Nabhan	  	Vice President of Corporate Development
(Principal Financing and Accounting Officer)	 	June 20, 2014	
 	 	 	
*
Ernest Mario	  	Chairman	 	June 20, 2014	
 	 	 	
*
Edgar G. Engleman	  	Director	 	June 20, 2014	
 	 	 	
*
Steinar J. Engelsen	  	Director	 	June 20, 2014	
 	 	 	
*
Stephen Kirnon	  	Director	 	June 20, 2014	
 	 	 	
*
William James Alexander	  	Director	 	June 20, 2014	

 	 	
* By:	 	/s/    Anish Bhatnagar        	
 	 	Anish Bhatnagar	
 	 	Attorney-in-Fact