SEC Comment Letter for HANGER, INC. (CIK 0000722723) — Sep 17, 2020
HANGER, INC. (CIK 0000722723)
Date: Sept. 17, 2020 · CIK: 0000722723 · Accession: 0000000000-20-008789
AI Filing Summary & Sentiment
File numbers found in text: 333-248701
Letter
United States securities and exchange commission logo September 17, 2020 Thomas E. Hartman, Esq. Senior Vice President, Secretary and General Counsel Hanger, Inc. 10910 Domain Drive, Suite 300 Austin, TX 78758 Re:Hanger, Inc. Registration Statement on Form S-3 Filed September 10, 2020 File No. 333-248701 Dear Mr. Hartman: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jessica S. Lochmann, Esq.
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United States securities and exchange commission logo
September 17, 2020
Thomas E. Hartman, Esq.
Senior Vice President, Secretary and General Counsel
Hanger, Inc.
10910 Domain Drive, Suite 300
Austin, TX 78758
Re:Hanger, Inc.
Registration Statement on Form S-3
Filed September 10, 2020
File No. 333-248701
Dear Mr. Hartman:
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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jessica S. Lochmann, Esq.