SEC Comment Letter 0000000000-23-004213 to ThermoGenesis Holdings, Inc. (THMO) (CIK 0000811212)
ThermoGenesis Holdings, Inc. (THMO) (CIK 0000811212)
Date: April 25, 2023 · CIK: 0000811212 · Accession: 0000000000-23-004213
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File numbers found in text: 333-271327
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United States securities and exchange commission logo
April 25, 2023
Jeff Cauble
Chief Financial Officer
ThermoGenesis Holdings, Inc.
2711 Citrus Road
Rancho Cordova, California 95742
Re:ThermoGenesis Holdings, Inc.
Registration Statement on Form S-3
File No. 333-271327
Filed April 18, 2023
Dear Jeff Cauble:
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 Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Curt Creely, Esq.