SEC Comment Letter for Accelerate Diagnostics, Inc (AXDX) (CIK 0000727207) — Dec 20, 2023

Accelerate Diagnostics, Inc (AXDX) (CIK 0000727207)
Date: Dec. 20, 2023 · CIK: 0000727207 · Accession: 0000000000-23-013928

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File numbers found in text: 333-276031

Date

December 20, 2023

Author

Jack Phillips

Form

UPLOAD

Company

Accelerate Diagnostics, Inc (AXDX) (CIK 0000727207)

Letter

United States securities and exchange commission logo December 20, 2023 Jack Phillips Chief Executive Officer Accelerate Diagnostics, Inc. 3950 South Country Club Road, Suite 470 Tucson, Arizona 85714 Re:Accelerate Diagnostics, Inc. Registration Statement on Form S-1 Filed December 13, 2023 File No. 333-276031 Dear Jack Phillips: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Istvan Hajdu, Esq.

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United States securities and exchange commission logo
December 20, 2023
Jack Phillips
Chief Executive Officer
Accelerate Diagnostics, Inc.
3950 South Country Club Road, Suite 470
Tucson, Arizona 85714
Re:Accelerate Diagnostics, Inc.
Registration Statement on Form S-1
Filed December 13, 2023
File No. 333-276031
Dear Jack Phillips:
            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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Istvan Hajdu, Esq.

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