SEC Company Response from POLARITYTE, INC. (RGTPQ) (CIK 0001076682) — Jun 27, 2022

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)
Date: June 27, 2022 · CIK: 0001076682 · Accession: 0001493152-22-017799

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AI Filing Summary & Sentiment

File numbers found in text: 333-265693

Date

June 27, 2022

Author

Chief

Form

CORRESP

Company

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)

Letter

PolarityTE, Inc.

S. 4250 West

Salt Lake City, UT 84104

June 27, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

Re: PolarityTE, Inc. – Registration Statement on Form S-1 (File No. 333-265693)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-265693) of PolarityTE, Inc. (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on June 30, 2022, or as soon thereafter as is 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.

Very
truly yours,
PolarityTE,
Inc.

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CORRESP
1
filename1.htm

PolarityTE,
Inc.

1960
S. 4250 West

Salt
Lake City, UT 84104

June
27, 2022

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
Alan Campbell

Re:
PolarityTE, Inc. – Registration Statement on Form S-1 (File No. 333-265693)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration
Statement on Form S-1 (File No. 333-265693) of PolarityTE, Inc. (the “Registration Statement”). We respectfully request that
the Registration Statement become effective as of 5:00 p.m., Eastern Time, on June 30, 2022, or as soon thereafter as is 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.

    Very
    truly yours,

    PolarityTE,
    Inc.

    By:
    /s/
    Mark Lehman

    Name:
    Mark
    Lehman

    Title:
     Chief
    Legal Officer

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