SEC Comment Letter for SHARPS COMPLIANCE CORP (CIK 0000898770) — Jun 28, 2021
SHARPS COMPLIANCE CORP (CIK 0000898770)
Date: June 28, 2021 · CIK: 0000898770 · Accession: 0000000000-21-007889
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File numbers found in text: 333-257280
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United States securities and exchange commission logo
June 28, 2021
Diana P. Diaz
Executive Vice President and Chief Financial Officer
Sharps Compliance Corp.
9220 Kirby Drive, Suite 500
Houston, TX 77054
Re:Sharps Compliance Corp.
Registration Statement on Form S-3
Filed June 22, 2021
File No. 333-257280
Dear Ms. Diaz:
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 Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Brandon Byrne