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SEC Company Response from SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907) (SWKH) — Feb 14, 2020

SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907)
Date: Feb. 14, 2020 · CIK: 0001089907 · Accession: 0001552781-20-000144

AI Filing Summary & Sentiment

File numbers found in text: 333-236329

Date
February 14, 2020
Author
By
Form
CORRESP
Company
SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907)

Letter

February 14, 2020

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Susan Block

Dietrich King

Re: SWK Holdings Corporation

Registration Statement on Form S-3

Filed February 7, 2020

File No. 333-236329

Acceleration Request

Requested Date: February 19, 2020

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SWK Holdings Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-236329) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make sure request on the Company’s behalf.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart.

Sincerely,
SWK HOLDINGS CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

February 14, 2020

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

    Attention:
    Susan Block

    Dietrich King

    Re:
    SWK Holdings Corporation

    Registration Statement on Form S-3

    Filed February 7, 2020

    File No. 333-236329

Acceleration Request

    Requested Date:
    February 19, 2020

    Requested Time:
    4:00 PM Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, SWK Holdings Corporation (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-3 (File No. 333-236329) (the “Registration Statement”) be declared effective
at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at
such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange
Commission (the “Commission”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP,
counsel for the Company, to make sure request on the Company’s behalf.

The Company requests that
it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP,
at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart.

    Sincerely,

    SWK HOLDINGS CORPORATION

    By:
    /s/ Winston Black

    Winston Black

    Chief Executive Officer

cc: David R. Earhart

Gray Reed & McGraw
LLP