SEC Comment Letter for LEMAITRE VASCULAR INC (LMAT) (CIK 0001158895) (LMAT) — May 22, 2020

LEMAITRE VASCULAR INC (LMAT) (CIK 0001158895)
Date: May 22, 2020 · CIK: 0001158895 · Accession: 0000000000-20-004628

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Date

May 22, 2020

Author

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Company

LEMAITRE VASCULAR INC (LMAT) (CIK 0001158895)

Letter

United States securities and exchange commission logo May 22, 2020 George W. LeMaitre Chief Executive Officer LeMaitre Vascular, Inc. 63 Second Avenue Burlington, MA 01803 Re:LeMaitre Vascular, Inc. 63 Second Avenue Burlington, MA 01803 Dear Mr. LeMaitre: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Miguel Vega, Esq.

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United States securities and exchange commission logo
May 22, 2020
George W. LeMaitre
Chief Executive Officer
LeMaitre Vascular, Inc.
63 Second Avenue
Burlington, MA 01803
Re:LeMaitre Vascular, Inc.
63 Second Avenue
Burlington, MA 01803
Dear Mr. LeMaitre:
            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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Miguel Vega, Esq.

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