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SEC Comment Letter 0000000000-23-007299 to ALIMERA SCIENCES INC (ALIM) (CIK 0001267602)

ALIMERA SCIENCES INC (ALIM) (CIK 0001267602)
Date: July 10, 2023 · CIK: 0001267602 · Accession: 0000000000-23-007299

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-273090

Date
July 10, 2023
Author
Richard Eiswirth, Jr.
Form
UPLOAD
Company
ALIMERA SCIENCES INC (ALIM) (CIK 0001267602)

Letter

United States securities and exchange commission logo July 10, 2023 Richard Eiswirth, Jr. President and Chief Executive Officer ALIMERA SCIENCES INC 6310 Town Square, Suite 400 Alpharetta, GA 30005 Re:ALIMERA SCIENCES INC Registration Statement on Form S-3 Filed June 30, 2023 File No. 333-273090 Dear Richard Eiswirth, Jr. : 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 Cindy Polynice at 202-551-9707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Keith Scherer, Esq.

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United States securities and exchange commission logo
July 10, 2023
Richard Eiswirth, Jr.
President and Chief Executive Officer
ALIMERA SCIENCES INC
6310 Town Square, Suite 400
Alpharetta, GA 30005
Re:ALIMERA SCIENCES INC
Registration Statement on Form S-3
Filed June 30, 2023
File No. 333-273090
Dear Richard Eiswirth, Jr. :
            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 Cindy Polynice at 202-551-9707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Keith Scherer, Esq.