SEC Comment Letter 0000000000-23-005387 to SURMODICS INC (SRDX) (CIK 0000924717)
SURMODICS INC (SRDX) (CIK 0000924717)
Date: May 19, 2023 · CIK: 0000924717 · Accession: 0000000000-23-005387
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File numbers found in text: 333-271874
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United States securities and exchange commission logo
May 19, 2023
Gary Maharaj
Chief Executive Officer
Surmodics, Inc.
9924 West 74th Street
Eden Prairie, Minnesota 55344
Re:Surmodics, Inc.
Registration Statement on Form S-3
Filed May 12, 2023
File No. 333-271874
Dear Gary Maharaj:
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 Jordan Nimitz at 202-551-5831 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Nicole Leimer, Esq.