SEC Comment Letter 0000000000-24-005838 to NEPHROS INC (NEPH) (CIK 0001196298) (NEPH)
NEPHROS INC (NEPH) (CIK 0001196298)
Date: May 20, 2024 · CIK: 0001196298 · Accession: 0000000000-24-005838
AI Filing Summary & Sentiment
File numbers found in text: 333-279328
Letter
United States securities and exchange commission logo May 20, 2024 Robert Banks President and Chief Executive Officer Nephros, Inc. 380 Lackawanna Place South Orange, New Jersey 07079 Re:Nephros, Inc. Registration Statement on Form S-3 Filed May 10, 2024 File No. 333-279328 Dear Robert Banks: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
Show Raw Text
United States securities and exchange commission logo
May 20, 2024
Robert Banks
President and Chief Executive Officer
Nephros, Inc.
380 Lackawanna Place
South Orange, New Jersey 07079
Re:Nephros, Inc.
Registration Statement on Form S-3
Filed May 10, 2024
File No. 333-279328
Dear Robert Banks:
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services