SEC Comment Letter 0000000000-24-004741 to Vivani Medical, Inc. (VANI) (CIK 0001266806) (VANI)
Vivani Medical, Inc. (VANI) (CIK 0001266806)
Date: April 29, 2024 · CIK: 0001266806 · Accession: 0000000000-24-004741
AI Filing Summary & Sentiment
File numbers found in text: 333-278869
Letter
United States securities and exchange commission logo April 29, 2024 Adam Mendelson, Ph.D. Chief Executive Officer Vivani Medical, Inc. 1350 S. Loop Road Alameda, CA 94502 Re:Vivani Medical, Inc. Registration Statement on Form S-3 Filed April 22, 2024 File No. 333-278869 Dear Adam Mendelson: 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: Adam Johnson, Esq.
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United States securities and exchange commission logo
April 29, 2024
Adam Mendelson, Ph.D.
Chief Executive Officer
Vivani Medical, Inc.
1350 S. Loop Road
Alameda, CA 94502
Re:Vivani Medical, Inc.
Registration Statement on Form S-3
Filed April 22, 2024
File No. 333-278869
Dear Adam Mendelson:
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: Adam Johnson, Esq.