SEC Comment Letter for STAAR SURGICAL CO (STAA) (CIK 0000718937) (STAA) — May 14, 2020
STAAR SURGICAL CO (STAA) (CIK 0000718937)
Date: May 14, 2020 · CIK: 0000718937 · Accession: 0000000000-20-004279
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File numbers found in text: 333-238043
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United States securities and exchange commission logo
May 14, 2020
Samuel Gesten, Esq.
Chief Legal Officer
STAAR Surgical Company
25651 Atlantic Ocean Drive
Lake Forest, California 92630
Re:STAAR Surgical Company
Registration Statement on Form S-3
Filed May 6, 2020
File No. 333-238043
Dear Mr. Gesten:
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Charles Kaufman, Esq.