SEC Comment Letter 0000000000-24-005140 to LISATA THERAPEUTICS, INC. (LSTA) (CIK 0000320017) (LSTA)
LISATA THERAPEUTICS, INC. (LSTA) (CIK 0000320017)
Date: May 6, 2024 · CIK: 0000320017 · Accession: 0000000000-24-005140
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File numbers found in text: 333-279034
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United States securities and exchange commission logo
May 6, 2024
James Nisco
Finance and Treasury and Chief Accounting Officer
Lisata Therapeutics, Inc.
110 Allen Road, Second Floor
Basking Ridge, NJ 07920
Re:Lisata Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 1, 2024
File No. 333-279034
Dear James Nisco:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeffrey Schultz, Esq.