Correspondence 0001552781-23-000384 from SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907) (SWKH)
SWK Holdings Corp (SWKH, SWKHL) (CIK 0001089907)
Date: Sept. 26, 2023 · CIK: 0001089907 · Accession: 0001552781-23-000384
AI Filing Summary & Sentiment
File numbers found in text: 333-274511
Letter
B. Riley Securities, Inc.
299 Park Avenue, 21st Floor
New York, NY 10171
September 26, 2023
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Madeleine Mateo, Attorney Advisor
RE: SWK Holdings Corporation
Registration Statement on Form S-1
File No. 333-274511
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of SWK Holdings Corporation for acceleration of the effective date of the above-referenced Registration Statement, as then amended, so that it may become effective at 4:30 p.m., Eastern time, on September 28, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus, dated September 26, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The undersigned, as representative of the several underwriters, have and will, and each underwriter and dealer has advised the undersigned that it has and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
If you have any questions regarding this request, please call Dean M. Colucci of Duane Morris LLP at (973) 424-2020.
Very truly yours,
B. RILEY SECURITIES, INC.,
Show Raw Text
CORRESP 1 filename1.htm B. Riley Securities, Inc. 299 Park Avenue, 21st Floor New York, NY 10171 September 26, 2023 Via EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Mateo, Attorney Advisor RE: SWK Holdings Corporation Registration Statement on Form S-1 File No. 333-274511 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of SWK Holdings Corporation for acceleration of the effective date of the above-referenced Registration Statement, as then amended, so that it may become effective at 4:30 p.m., Eastern time, on September 28, 2023, or as soon thereafter as practicable. Pursuant to Rule 460 of the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus, dated September 26, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus. The undersigned, as representative of the several underwriters, have and will, and each underwriter and dealer has advised the undersigned that it has and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. If you have any questions regarding this request, please call Dean M. Colucci of Duane Morris LLP at (973) 424-2020. Very truly yours, B. RILEY SECURITIES, INC., as representative of the several underwriters By: /s/ Patrice McNicoll Name: Patrice McNicoll Title: Co-Head of Investment Banking cc: Daniel Palmadesso, Vice President & Assistant General Counsel at B. Riley Financial and Dean M. Colucci, Duane Morris LLP