SEC Comment Letter 0000000000-24-002870 to STAAR SURGICAL CO (STAA) (CIK 0000718937) (STAA)
STAAR SURGICAL CO (STAA) (CIK 0000718937)
Date: March 15, 2024 · CIK: 0000718937 · Accession: 0000000000-24-002870
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File numbers found in text: 000-11634
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United States securities and exchange commission logo
March 15, 2024
Patrick Williams
Chief Financial Officer
STAAR Surgical Company
25651 Atlantic Ocean Drive
Lake Forest, California 92630
Re:STAAR Surgical Company
Form 10-Q for Period Ended September 30, 2023
Form 8-K Filed November 1, 2023
File No. 000-11634
Dear Patrick Williams:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services