SEC Comment Letter for VirnetX Holding (VHC) — Aug 6, 2018
VirnetX Holding Corp
Date: Aug. 6, 2018 · CIK: 0001082324 · Accession: 0000000000-18-024204
AI Filing Summary & Sentiment
File numbers found in text: 333-226413
Show Raw Text
August 6, 2018
Kendall Larsen
Chief Executive Officer
VirnetX Holding Corporation
308 Dorla Court, Suite 206
Zephyr Cove, NV 89448
Re:VirnetX Holding Corporation
Registration Statement on Form S-3
Filed July 30, 2018
File No. 333-226413
Dear Mr. Larsen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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.
You may contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence,
Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further
assistance, please contact Barbara C. Jacobs, Assistant Director, at (202) 551-3730.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc: Bradley L. Finkelstein