Correspondence 0001104659-23-128376 from SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: Dec. 21, 2023 · CIK: 0001017491 · Accession: 0001104659-23-128376
AI Filing Summary & Sentiment
File numbers found in text: 333-276119
Letter
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
December 21, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Re: Seelos Therapeutics, Inc.
Registration Statement on Form S-3
Filed on December 18, 2023
Registration No. 333-276119
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seelos Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (Registration No. 333-276119) of the Company, filed with the Securities and Exchange Commission on December 18, 2023 (the “Registration Statement”), be accelerated so that the Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on December 27, 2023, or as soon as possible thereafter. As of the date above, there is no managing or principal underwriter for any of the Company’s securities that may be offered pursuant to the Registration Statement. Future managing or principal underwriters, if any, will be identified in a prospectus supplement to the Registration Statement at the time of the offering.
The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.
Sincerely,
SEELOS THERAPEUTICS, INC.
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CORRESP 1 filename1.htm Seelos Therapeutics, Inc. 300 Park Avenue, 2nd Floor New York, NY 10022 December 21, 2023 VIA EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-0406 Re: Seelos Therapeutics, Inc. Registration Statement on Form S-3 Filed on December 18, 2023 Registration No. 333-276119 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seelos Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (Registration No. 333-276119) of the Company, filed with the Securities and Exchange Commission on December 18, 2023 (the “Registration Statement”), be accelerated so that the Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on December 27, 2023, or as soon as possible thereafter. As of the date above, there is no managing or principal underwriter for any of the Company’s securities that may be offered pursuant to the Registration Statement. Future managing or principal underwriters, if any, will be identified in a prospectus supplement to the Registration Statement at the time of the offering. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration. Sincerely, SEELOS THERAPEUTICS, INC. By: /s/ Michael Golembiewski Name: Michael Golembiewski Title: Chief Financial Officer cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)