SEC Comment Letter for VIVEVE MEDICAL, INC. (VIVE) (CIK 0000879682) — Apr 7, 2021
VIVEVE MEDICAL, INC. (VIVE) (CIK 0000879682)
Date: April 7, 2021 · CIK: 0000879682 · Accession: 0000000000-21-004198
AI Filing Summary & Sentiment
File numbers found in text: 333-254926
Letter
United States securities and exchange commission logo April 7, 2021 Scott Durbin Chief Executive Officer Viveve Medical, Inc. 345 Inverness Drive South Building B, Suite 250 Englewood, CO 80122 Re:Viveve Medical, Inc. Registration Statement on Form S-1 Filed March 31, 2021 File No. 333-254926 Dear Mr. Durbin: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Heidi Mayon, Esq.
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United States securities and exchange commission logo
April 7, 2021
Scott Durbin
Chief Executive Officer
Viveve Medical, Inc.
345 Inverness Drive South
Building B, Suite 250
Englewood, CO 80122
Re:Viveve Medical, Inc.
Registration Statement on Form S-1
Filed March 31, 2021
File No. 333-254926
Dear Mr. Durbin:
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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Heidi Mayon, Esq.