Correspondence 0001437749-25-002057 from FIREFLY NEUROSCIENCE, INC. (AIFF)
FIREFLY NEUROSCIENCE, INC.
Date: Jan. 28, 2025 · CIK: 0000803578 · Accession: 0001437749-25-002057
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282357
Referenced dates: January 22, 2025
Letter
wavd20250128c_corresp.htm
Firefly Neuroscience, Inc.
1100 Military Road
Kenmore, NY 14217
January 28, 2025
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Anastasia Kaluzienski
Robert Littlepage
Alexandra Barone
Mitchell Austin
Re:
Firefly Neuroscience, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed January 13, 2025
File No. 333-282357
Ladies and Gentlemen:
We hereby submit the responses of Firefly Neuroscience, Inc. (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated January 22, 2025, providing the Staff’s comments with respect to the Company’s Amendment No. 2 to Registration Statement on Form S-1 filed on January 13, 2025. Concurrently with the submission of this letter, the Company is submitting an Amendment No.3 to Registration Statement (the “Amendment No.3”) on Form S-1 via EDGAR with the Commission.
For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis.
Amendment No. 2 to Registration Statement on Form S-1
Executive Compensation, page 70
1.
Please revise to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year. For additional guidance, consider Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations.
Response: In response to the Staff’s comments, we have revised the Executive Compensation Session to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year.
If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact the undersigned at (480) 220-6814 or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100).
Sincerely,
Firefly Neuroscience, Inc.
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CORRESP 1 filename1.htm wavd20250128c_corresp.htm Firefly Neuroscience, Inc. 1100 Military Road Kenmore, NY 14217 January 28, 2025 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Anastasia Kaluzienski Robert Littlepage Alexandra Barone Mitchell Austin Re: Firefly Neuroscience, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed January 13, 2025 File No. 333-282357 Ladies and Gentlemen: We hereby submit the responses of Firefly Neuroscience, Inc. (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated January 22, 2025, providing the Staff’s comments with respect to the Company’s Amendment No. 2 to Registration Statement on Form S-1 filed on January 13, 2025. Concurrently with the submission of this letter, the Company is submitting an Amendment No.3 to Registration Statement (the “Amendment No.3”) on Form S-1 via EDGAR with the Commission. For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis. Amendment No. 2 to Registration Statement on Form S-1 Executive Compensation, page 70 1. Please revise to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year. For additional guidance, consider Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations. Response: In response to the Staff’s comments, we have revised the Executive Compensation Session to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year. If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact the undersigned at (480) 220-6814 or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100). Sincerely, Firefly Neuroscience, Inc. By: /s/ Greg Lipschitz Greg Lipschitz Interim Chief Executive Officer cc: Louis A. Bevilacqua, Esq.