SEC Comment Letter 0000000000-23-002416 to VAPOTHERM INC (CIK 0001253176)
VAPOTHERM INC (CIK 0001253176)
Date: March 13, 2023 · CIK: 0001253176 · Accession: 0000000000-23-002416
AI Filing Summary & Sentiment
File numbers found in text: 333-270331
Letter
United States securities and exchange commission logo March 13, 2023 Joseph Army Chief Executive Officer Vapotherm, Inc. 100 Domain Drive Exeter, New Hampshire 03833 Re:Vapotherm, Inc. Registration Statement on Form S-3 Filed March 7, 2023 File No. 333-270331 Dear Joseph Army: 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 Jordan Nimitz at 202-551-5831 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
Show Raw Text
United States securities and exchange commission logo
March 13, 2023
Joseph Army
Chief Executive Officer
Vapotherm, Inc.
100 Domain Drive
Exeter, New Hampshire 03833
Re:Vapotherm, Inc.
Registration Statement on Form S-3
Filed March 7, 2023
File No. 333-270331
Dear Joseph Army:
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 Jordan Nimitz at 202-551-5831 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services