SEC Comment Letter 0000000000-26-003116 to EDAP TMS SA (EDAP)
EDAP TMS SA
Date: March 26, 2026 · CIK: 0001041934 · Accession: 0000000000-26-003116
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294597
Letter
Re: EDAP TMS S.A. Registration Statement on Form S-3 Filed March 25, 2026 File No. 333-294597 Dear Ryan Rhodes:
March 26, 2026
Ryan Rhodes Chief Executive Officer EDAP TMS S.A. Parc d Activit s la Poudrette-Lamartine 4/6, rue du Dauphin 69120 Vaulx-en-Velin, France
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Jeremy Cleveland
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 26, 2026 Ryan Rhodes Chief Executive Officer EDAP TMS S.A. Parc d Activit s la Poudrette-Lamartine 4/6, rue du Dauphin 69120 Vaulx-en-Velin, France Re: EDAP TMS S.A. Registration Statement on Form S-3 Filed March 25, 2026 File No. 333-294597 Dear Ryan Rhodes: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jeremy Cleveland </TEXT> </DOCUMENT>