Correspondence 0001493152-23-030409 from Vitro Biopharma, Inc. (VTRO) (CIK 0000793171)
Vitro Biopharma, Inc. (VTRO) (CIK 0000793171)
Date: Aug. 28, 2023 · CIK: 0000793171 · Accession: 0001493152-23-030409
AI Filing Summary & Sentiment
File numbers found in text: 333-267366
Letter
1401 Lawrence Street, Suite 2300, Denver, CO 80202 ● (303) 572-9300
August 28, 2023 Scott A. Berdan
(303) 583-8235
sberdan@polsinelli.com
VIA EDGAR
Mr. Joshua Gorsky
Ms. Suzanne Hayes
Ms. Julie Sherman
Mr. Kevin Vaughn
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Re: Vitro Biopharma, Inc.
Amendment No. 6 to Registration Statement on Form S-1
Filed on July 17, 2023
File No. 333-267366
Ladies and Gentlemen:
On behalf of our client, Vitro Biopharma, Inc. (the “Company”), filed herewith is Amendment No. 6 (the “Amendment”) to the above-captioned registration statement on Form S-1 (the “Registration Statement”), with respect to which the staff of the Securities and Exchange Commission (the “Staff”) had previously confirmed by telephone call to the undersigned that it would have no further comment prior to it being declared effective.
Notwithstanding the foregoing, due to the rescheduled timing of the proposed public offering to be covered by the Registration Statement, the Company is filing this Amendment solely to update the Registration Statement to include its fiscal third quarter interim consolidated financial statements as of July 31, 2023 and 2022, and for the three- and nine-month periods then-ended, and make other minor updating and conforming changes for the passage of time since the filing of the Registration Statement.
The Company requests that the Staff contact it as soon as reasonably practicable with any comments that it may have to the Amendment in order that those comments can expeditiously be addressed. If you have any questions or would like further information with regard to the foregoing, please do not hesitate to contact the undersigned by telephone at (303) 583-8235 or by email at sberdan@polsinelli.com.
Sincerely,
/s/
Scott A. Berdan
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CORRESP
1
filename1.htm
1401 Lawrence Street, Suite 2300, Denver, CO 80202 ● (303) 572-9300
August
28, 2023
Scott
A. Berdan
(303)
583-8235
sberdan@polsinelli.com
VIA
EDGAR
Mr.
Joshua Gorsky
Ms.
Suzanne Hayes
Ms.
Julie Sherman
Mr.
Kevin Vaughn
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Vitro
Biopharma, Inc.
Amendment
No. 6 to Registration Statement on Form S-1
Filed
on July 17, 2023
File
No. 333-267366
Ladies
and Gentlemen:
On
behalf of our client, Vitro Biopharma, Inc. (the “Company”), filed herewith is Amendment No. 6 (the “Amendment”)
to the above-captioned registration statement on Form S-1 (the “Registration Statement”), with respect to which the
staff of the Securities and Exchange Commission (the “Staff”) had previously confirmed by telephone call to the undersigned
that it would have no further comment prior to it being declared effective.
Notwithstanding
the foregoing, due to the rescheduled timing of the proposed public offering to be covered by the Registration Statement, the Company
is filing this Amendment solely to update the Registration Statement to include its fiscal third quarter interim consolidated financial
statements as of July 31, 2023 and 2022, and for the three- and nine-month periods then-ended, and make other minor updating and conforming
changes for the passage of time since the filing of the Registration Statement.
The
Company requests that the Staff contact it as soon as reasonably practicable with any comments that it may have to the Amendment in order
that those comments can expeditiously be addressed. If you have any questions or would like further information with regard to the foregoing,
please do not hesitate to contact the undersigned by telephone at (303) 583-8235 or by email at sberdan@polsinelli.com.
Sincerely,
/s/
Scott A. Berdan
Scott
A. Berdan
of
POLSINELLI PC
cc:
Christopher
Furman, Chief Executive Officer, Vitro Biopharma, Inc.
Nathan
Haas, Chief Financial Officer, Vitro Biopharma, Inc.
Tyler
L. Weigel, Shareholder, Polsinelli PC
Blank
Rome LLP
Malone
Bailey, LLP
polsinelli.com
Atlanta Boston Chicago Dallas Denver Houston Kansas
City Los
Angeles Miami Nashville New York Phoenix St.
Louis San Francisco Seattle Silicon Valley Washington, D.C. Wilmington
Polsinelli
PC, Polsinelli LLP in California