Correspondence 0000849146-23-000041 from Lifevantage Corp (LFVN) (CIK 0000849146) (LFVN)
Lifevantage Corp (LFVN) (CIK 0000849146)
Date: April 4, 2023 · CIK: 0000849146 · Accession: 0000849146-23-000041
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File numbers found in text: 333-271061
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CORRESP 1 filename1.htm Document April 4, 2023 VIA EDGAR Division of Corporation Finance Office of Life Sciences United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Joshua Gorsky Re: Acceleration Request of LifeVantage Corporation Registration Statement on Form S-3 Filed March 31, 2023 (File No. 333-271061) Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, LifeVantage Corporation (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement, to 4:00 p.m., Eastern Time, on Thursday, April 6, 2023, or as soon thereafter as practicable. The Company hereby authorizes Kirt Shuldberg of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration. Thank you for your assistance. If you should have any questions, please contact Kirt Shuldberg of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, at (858) 436-8060. Very truly yours, /s/ Carl A. Aure Carl A. Aure Chief Financial Officer