SEC Company Response from POLARITYTE, INC. (RGTPQ) (CIK 0001076682) — Apr 4, 2022

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)
Date: April 4, 2022 · CIK: 0001076682 · Accession: 0001493152-22-008941

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File numbers found in text: 333-262671

Date

February 11, 2022

Author

/s/

Form

CORRESP

Company

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)

Letter

PolarityTE, Inc.

S. 4250 West

Salt Lake City, Utah 84104

April 4, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Michael Davis, Celeste Murphy

RE: PolarityTE, Inc.

Registration Statement on Form S-3

Originally Filed February 11, 2022

File No.: 333-262671

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PolarityTE, Inc., a Delaware corporation, hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-262671) to 10:00 a.m., Washington, D.C. time, on Thursday, April 7, 2022, or as soon thereafter as practicable.

Please contact the undersigned at (385) 266-3151 to provide notice of effectiveness, or if you have any questions or concerns regarding this letter.

Sincerely,
/s/
Mark E. Lehman

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CORRESP
1
filename1.htm

PolarityTE,
Inc.

1960
S. 4250 West

Salt
Lake City, Utah 84104

April
4, 2022

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Michael Davis, Celeste Murphy

    RE:
    PolarityTE,
    Inc.

    Registration
    Statement on Form S-3

    Originally
    Filed February 11, 2022

    File
    No.: 333-262671

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, PolarityTE, Inc., a Delaware corporation, hereby requests acceleration
of the effective date of its Registration Statement on Form S-3 (File No. 333-262671) to 10:00 a.m., Washington, D.C. time, on Thursday,
April 7, 2022, or as soon thereafter as practicable.

Please
contact the undersigned at (385) 266-3151 to provide notice of effectiveness, or if you have any questions or concerns regarding this
letter.

    Sincerely,

    /s/
    Mark E. Lehman

    Mark
    E. Lehman

    Chief
    Legal Officer

cc:
Laura I. Bushnell (King & Spalding LLP)

SecProbe.io