Correspondence 0001161697-23-000327 from KORU Medical Systems, Inc. (KRMD) (CIK 0000704440) (KRMD)
KORU Medical Systems, Inc. (KRMD) (CIK 0000704440)
Date: May 26, 2023 · CIK: 0000704440 · Accession: 0001161697-23-000327
AI Filing Summary & Sentiment
File numbers found in text: 333-272026
Letter
Re: Koru Medical Systems, Inc.
May 26, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3720
Attention: Conlon Danberg
Registration Statement on Form S-3
File No. 333-272026
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Koru Medical Systems, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-272026) (the “Registration Statement”) be declared effective at 4:30 p.m. on Wednesday, May 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Royer Cooper Cohen Braunfeld LLC, by calling Heather R. Badami at (484) 362-2632.
Sincerely,
Koru Medical Systems, Inc.
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CORRESP
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filename1.htm
May 26, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3720
Attention: Conlon Danberg
Re:
Koru Medical Systems, Inc.
Registration Statement on Form S-3
File No. 333-272026
Ladies and Gentlemen:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Koru Medical Systems, Inc. (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-3 (File No. 333-272026) (the “Registration Statement”) be declared effective at 4:30
p.m. on Wednesday, May 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Royer Cooper Cohen Braunfeld LLC, by calling Heather R. Badami at (484) 362-2632.
Sincerely,
Koru Medical Systems, Inc.
By:
/s/ Thomas Adams
Thomas Adams
Interim Chief Financial Officer