SEC Company Response from VIVEVE MEDICAL, INC. (VIVE) (CIK 0000879682) — Sep 26, 2022
VIVEVE MEDICAL, INC. (VIVE) (CIK 0000879682)
Date: Sept. 26, 2022 · CIK: 0000879682 · Accession: 0001437749-22-023066
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File numbers found in text: 333-257648
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CORRESP 1 filename1.htm vive20220926_corresp.htm Viveve Medical, Inc. 345 Inverness Drive South Building B, Suite 250 Englewood, Colorado 80112 September 26, 2022 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jane Park Re: Viveve Medical, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-257648, Filed July 2, 2021, as amended on September 23, 2022 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Viveve Medical, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 28, 2022, at 4:00 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Shoaib Ghias at (415) 733-6150. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Shoaib Ghias, by email to SGhias@goodwinlaw.com. If you have any questions regarding this request, please contact Shoaib Ghias of Goodwin Procter LLP at (415) 733‑6150. Sincerely, Viveve Medical, Inc. /s/ Scott Durbin Scott Durbin Chief Executive Officer cc: Jim Robbins, Viveve Medical, Inc. Mitchell Bloom, Goodwin Procter LLP Shoaib Ghias, Goodwin Procter LLP