SEC Comment Letter 0000000000-23-003731 to LIFECORE BIOMEDICAL, INC. \DE\ (LFCR)
LIFECORE BIOMEDICAL, INC. \DE\
Date: April 14, 2023 · CIK: 0001005286 · Accession: 0000000000-23-003731
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271176
Letter
United States securities and exchange commission logo April 14, 2023 John Morberg Chief Financial Officer Lifecore Biomedical, Inc. 3515 Lyman Boulevard Chaska, Minnesota 55318 Re:Lifecore Biomedical, Inc. Registration Statement on Form S-1 Filed April 6, 2023 File No. 333-271176 Dear John Morberg: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Darren Guttenberg
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United States securities and exchange commission logo
April 14, 2023
John Morberg
Chief Financial Officer
Lifecore Biomedical, Inc.
3515 Lyman Boulevard
Chaska, Minnesota 55318
Re:Lifecore Biomedical, Inc.
Registration Statement on Form S-1
Filed April 6, 2023
File No. 333-271176
Dear John Morberg:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Darren Guttenberg