Correspondence 0001140361-24-030889 from SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: June 21, 2024 · CIK: 0001017491 · Accession: 0001140361-24-030889
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File numbers found in text: 333-280215
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CORRESP
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Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
June 21, 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
File No. 333-280215
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. 333-280215) of the Company, filed
with the Securities and Exchange Commission on June 14, 2024 (the “Registration Statement”), be accelerated so that the Registration
Statement shall become effective at 4:00 p.m. (Eastern Time) on June 25, 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)