CORRESP Filing
Aspira Women's Health Inc.
Date: April 30, 2025 · CIK: 0000926617 · Accession: 0001641172-25-007950
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286561
Referenced dates: April 22, 2025
Letter
VIA EDGAR United States Securities and Exchange Commission Attention: Aspira Women's Health Inc. Registration Statement on Form S-1 Filed April 16, 2025 File No. 333-286561
Dear Ladies and Gentlemen:
This letter sets forth responses on behalf of Aspira Women's Health Inc., a Delaware corporation (the "Company"), to the comments received from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") set forth in your letter dated April 22, 2025 ("Comment Letter") regarding the Company's Registration Statement on Form S-1 (the "Registration Statement").
For the convenience of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to the response to such comment.
Registration Statement on Form S-1 Filed on April 16, 2025
Cover Page
1.
We note your disclosure on the cover page that this prospectus relates to the resale of 345,988 shares of common stock and "up to $2,000,000 of shares of [c]ommon [s]tock, by Triton Funds LP[.]" Please revise the cover page to reflect the volume of shares associated with the "up to $2,000,000 of shares of common stock" being registered in this offering.
RESPONSE: The Company respectfully acknowledges the Staff's comment and has revised the cover page to the Registration Statement to reflect the volume of shares associated with the "Up to $2,000,000 of shares of common stock" being registered in this offering.
Selling Stockholder, page 18
2.
Please revise this section to reflect the total number of shares being registered pursuant to the Purchase Agreement, including the $2,000,000 of shares identified on the cover page.
RESPONSE: The Company respectfully acknowledges the Staff's comment and has revised this section to reflect the total number of shares being registered pursuant to the Purchase Agreement, including the $2,000,000 of shares identified on the cover page.
General
3. We note the disclosure in your Current Report on Form 8-K, filed April 16, 2025, that you received written notice from The Nasdaq Stock Market indicating that the Nasdaq Hearings Panel determined to delist your common shares from Nasdaq. Please update your cover page to disclose where your common shares are listed or quoted.
RESPONSE: The Company respectfully acknowledges the Staff's comment and has updated our cover page to disclose that as of April 17, 2025, our common stock was quoted on the OTC Markets Pink Sheets trading system under the symbol "AWHL."
Sincerely,
Aspira
Women's Health Inc.
Show Raw Text
CORRESP
1
filename1.htm
ASPIRA
WOMEN'S HEALTH INC.
12117
Bee Caves Road, Building III, Suite 100
Austin,
TX 78738
April
30, 2025
VIA
EDGAR
United
States Securities and Exchange Commission
100
F. Street, NE
Washington,
DC 20549
Attention:
Joshua
Gorsky
Joe
McCann
Re:
Aspira
Women's Health Inc.
Registration
Statement on Form S-1
Filed
April 16, 2025
File
No. 333-286561
Dear
Ladies and Gentlemen:
This
letter sets forth responses on behalf of Aspira Women's Health Inc., a Delaware corporation (the "Company"), to the
comments received from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") set
forth in your letter dated April 22, 2025 ("Comment Letter") regarding the Company's Registration Statement on Form
S-1 (the "Registration Statement").
For
the convenience of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated
prior to the response to such comment.
Registration
Statement on Form S-1 Filed on April 16, 2025
Cover
Page
1.
We
note your disclosure on the cover page that this prospectus relates to the resale of 345,988 shares of common stock and "up
to $2,000,000 of shares of [c]ommon [s]tock, by Triton Funds LP[.]" Please revise the cover page to reflect the volume of shares
associated with the "up to $2,000,000 of shares of common stock" being registered in this offering.
RESPONSE:
The
Company respectfully acknowledges the Staff's comment and has revised the cover page to the Registration Statement to reflect
the volume of shares associated with the "Up to $2,000,000 of shares of common stock" being registered in this offering.
Selling
Stockholder, page 18
2.
Please
revise this section to reflect the total number of shares being registered pursuant to the Purchase Agreement, including the $2,000,000
of shares identified on the cover page.
RESPONSE:
The
Company respectfully acknowledges the Staff's comment and has revised this section to reflect the total number of shares being
registered pursuant to the Purchase Agreement, including the $2,000,000 of shares identified on the cover page.
General
3.
We
note the disclosure in your Current Report on Form 8-K, filed April 16, 2025, that you received written notice from The Nasdaq Stock
Market indicating that the Nasdaq Hearings Panel determined to delist your common shares from Nasdaq. Please update your cover page
to disclose where your common shares are listed or quoted.
RESPONSE:
The
Company respectfully acknowledges the Staff's comment and has updated our cover page to disclose that as of April 17, 2025,
our common stock was quoted on the OTC Markets Pink Sheets trading system under the symbol "AWHL."
Sincerely,
Aspira
Women's Health Inc.
/s/
Michael Buhle
By:
Michael
Buhle
Title:
Chief
Executive Officer