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SEC Comment Letter 0000000000-24-012719 to ProPhase Labs, Inc. (PRPH)

ProPhase Labs, Inc.
Date: Nov. 18, 2024 · CIK: 0000868278 · Accession: 0000000000-24-012719

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File numbers found in text: 333-283182

Date
November 18, 2024
Author
Ted Karkus
Form
UPLOAD
Company
ProPhase Labs, Inc.

Letter

November 18, 2024 Ted Karkus Chairman of the Board, Chief Executive Officer and Director ProPhase Labs, Inc. 711 Stewart Avenue, Suite 200 Garden City, NY 11530 Re:ProPhase Labs, Inc. Registration Statement on Form S-3 Filed November 12, 2024 File No. 333-283182 Dear Ted Karkus: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Michael Lee, Esq.

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November 18, 2024
Ted Karkus
Chairman of the Board, Chief Executive Officer and Director
ProPhase Labs, Inc.
711 Stewart Avenue, Suite 200
Garden City, NY 11530
Re:ProPhase Labs, Inc.
Registration Statement on Form S-3
Filed November 12, 2024
File No. 333-283182
Dear Ted Karkus:
            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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Michael Lee, Esq.