SEC Comment Letter for United Health Products, (UEEC) — Jan 27, 2026
United Health Products, Inc.
Date: Jan. 27, 2026 · CIK: 0001096938 · Accession: 0000000000-26-000884
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292761
Letter
Re: United Health Products, Inc. Registration Statement on Form S-1 Filed January 15, 2026 File No. 333-292761 Dear Brian Thom:
January 21, 2026
Brian Thom Chief Executive Officer United Health Products, Inc. 520 Fellowship Road, Suite #D-406 Mt. Laurel, NJ 08054
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 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.
Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Gavin Grusd, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 21, 2026 Brian Thom Chief Executive Officer United Health Products, Inc. 520 Fellowship Road, Suite #D-406 Mt. Laurel, NJ 08054 Re: United Health Products, Inc. Registration Statement on Form S-1 Filed January 15, 2026 File No. 333-292761 Dear Brian Thom: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 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. Please contact Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Gavin Grusd, Esq. </TEXT> </DOCUMENT>