SEC Company Response from DIGIRAD CORP (STRR, STRRP) (CIK 0000707388) — Jan 12, 2022
DIGIRAD CORP (STRR, STRRP) (CIK 0000707388)
Date: Jan. 12, 2022 · CIK: 0000707388 · Accession: 0001193805-22-000042
AI Filing Summary & Sentiment
File numbers found in text: 333-261957
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CORRESP
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filename1.htm
January 12, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Jason L. Drory, Esq.
Division of Corporation Finance
Office of Life Sciences
Re: Star Equity Holdings, Inc.
Registration Statement on Form S-1
Filed December 30, 2021
File No. 333-261957
Ladies and Gentlemen:
On behalf of Star Equity Holdings, Inc., a Delaware
corporation (the “Company”), we are hereby filing in electronic format through EDGAR with the U.S. Securities and Exchange
Commission, pursuant to the Securities Act of 1933, as amended, one complete copy of Amendment No. 1 to the captioned Registration Statement
on Form S-1, for the registration of shares of the Company’s common stock (or pre-funded warrants in lieu of such shares) and warrants
to purchase common stock, including one complete copy of the exhibits listed in Amendment No. 1 to the Registration Statement as filed
therewith.
Amendment No. 1 to the Registration Statement reflects
the preliminary number of shares of the Company’s common stock and warrants to be offered and related pricing information.
The Company expects that final pricing information
will be provided in a final prospectus in reliance on Rule 430A. We expect to ask for acceleration of the effectiveness of the Registration
Statement at the end of this week or beginning of next week. The request of Maxim Group will include the representation from the underwriters
with respect to compliance with Rule 15c2-8. A copy of the letter from FINRA clearing the underwriting compensation arrangements for the
offering will be forwarded to you immediately upon its receipt.
Should any member of the Commission’s staff
have any questions concerning the enclosed materials or desire any further information or clarification in respect of Amendment No. 1
to the Registration Statement or the offering, please do not hesitate to contact me (tel.: (212) 451-2234) or Kenneth A. Schlesinger of
our office (tel.: (212) 451-2252), or Jeffrey E. Eberwein, the Company’s Executive Chairman (tel.: (203) 489-9500).
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
January 12, 2022
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Enclosures
cc: Jason L. Drory, Esq.
Mr. Jeffrey E. Eberwein
Kenneth A. Schlesinger, Esq.
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