Correspondence 0001753926-24-000907 from Vivani Medical, Inc. (VANI) (CIK 0001266806) (VANI)
Vivani Medical, Inc. (VANI) (CIK 0001266806)
Date: May 2, 2024 · CIK: 0001266806 · Accession: 0001753926-24-000907
AI Filing Summary & Sentiment
File numbers found in text: 333-278869
Letter
Vivani Medical, Inc.
S. Loop Road
Alameda, CA 94502
May 2, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
F Street, N.E.
Washington, D.C. 20549
Attn: Juan Grana
Re:
Vivani Medical, Inc.
Registration Statement on Form S-3 (File No. 333-278869)
Request for Acceleration of Effective Date
To whom it may concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vivani Medical, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-278869), be accelerated by the Securities and Exchange Commission to 4:00 p.m. Eastern time, on May 3, 2024, or as soon thereafter as possible, or at such later time as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission (the “Staff”).
We request that we be notified of such effectiveness by a telephone call to Jacqueline Kaufman of Goodwin Procter LLP at (202) 346 4277 and that such effectiveness also be confirmed in writing.
We understand that the Staff will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Jacqueline Kaufman of Goodwin Procter LLP at the number set forth above.
Very
truly yours,
Vivani Medical, Inc.
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filename1.htm
Vivani
Medical, Inc.
1350
S. Loop Road
Alameda,
CA 94502
May
2, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Juan Grana
Re:
Vivani Medical, Inc.
Registration Statement on Form S-3 (File No. 333-278869)
Request for Acceleration of Effective Date
To
whom it may concern:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Vivani Medical, Inc. (the “Company”) hereby respectfully
requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-278869), be accelerated by the
Securities and Exchange Commission to 4:00 p.m. Eastern time, on May 3, 2024, or as soon thereafter as possible, or at such later time
as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission (the “Staff”).
We
request that we be notified of such effectiveness by a telephone call to Jacqueline Kaufman of Goodwin Procter LLP at (202) 346 4277
and that such effectiveness also be confirmed in writing.
We
understand that the Staff will consider this request as confirmation by the Company that it is aware of its responsibilities under the
federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions
regarding the foregoing, please contact Jacqueline Kaufman of Goodwin Procter LLP at the number set forth above.
Very
truly yours,
Vivani Medical, Inc.
By:
/s/ Adam Mendelsohn, Ph.D.
Name:
Adam Mendelsohn, Ph.D.
Title:
Chief Executive Officer
cc:
Adam
Johnson, Goodwin Procter LLP
Jacqueline
Kaufman, Goodwin Procter LLP
Swetha
Gopalakrishnan, Goodwin Procter LLP