Correspondence 0001104659-24-033580 from SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: March 12, 2024 · CIK: 0001017491 · Accession: 0001104659-24-033580
AI Filing Summary & Sentiment
File numbers found in text: 333-276831
Letter
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
March 12, 2024
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Re: Seelos Therapeutics, Inc.
Registration Statement on Form S-1, as amended
File No. 333-276831
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-1 (Registration No. 333-276831) of the Company, filed with the Securities and Exchange Commission on February 2, 2024 and amended on March 6, 2024 (as amended, the “Registration Statement”), be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on March 15, 2024, or as soon as possible thereafter. There are no underwriters for this proposed offering, which is an offering of the Company’s common stock by selling stockholders.
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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Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
March 12, 2024
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Re: Seelos Therapeutics, Inc.
Registration Statement on Form S-1, as amended
File No. 333-276831
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-1 (Registration No. 333-276831) of the Company, filed
with the Securities and Exchange Commission on February 2, 2024 and amended on March 6, 2024 (as amended, the “Registration
Statement”), be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time)
on March 15, 2024, or as soon as possible thereafter. There are no underwriters for this proposed offering, which is an offering
of the Company’s common stock by selling stockholders.
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
Michael Golembiewski
Chief Financial Officer
cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)