SEC Comment Letter for POLARITYTE, INC. (RGTPQ) (CIK 0001076682) — Jun 24, 2022
POLARITYTE, INC. (RGTPQ) (CIK 0001076682)
Date: June 24, 2022 · CIK: 0001076682 · Accession: 0000000000-22-006838
AI Filing Summary & Sentiment
File numbers found in text: 333-265693
Letter
United States securities and exchange commission logo June 24, 2022 Mark E. Lehman Chief Legal Officer PolarityTE, Inc. 1960 S. 4250 West Salt Lake City, UT 84104 Re:PolarityTE, Inc. Registration Statement on Form S-1 Filed June 17, 2022 File No. 333-265693 Dear Mr. Lehman: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Marx, Esq.
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United States securities and exchange commission logo
June 24, 2022
Mark E. Lehman
Chief Legal Officer
PolarityTE, Inc.
1960 S. 4250 West
Salt Lake City, UT 84104
Re:PolarityTE, Inc.
Registration Statement on Form S-1
Filed June 17, 2022
File No. 333-265693
Dear Mr. Lehman:
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: David Marx, Esq.