SEC Comment Letter for Sintx Technologies, Inc. (SINT) (CIK 0001269026) (SINT) — Jan 5, 2016
Sintx Technologies, Inc. (SINT) (CIK 0001269026)
Date: Jan. 5, 2016 · CIK: 0001269026 · Accession: 0000000000-16-060276
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Mail Stop 3030 January 5, 2016 Via E -mail Ty A. Lombardi Vice President Finance Amedica Corporation 1885 West 2100 South Salt Lake City, Utah 84119 Re: Amedica Corporation Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 24 , 2015 File No. 001 -33624 Dear Mr. Lombardi : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Brian Cascio Brian Cascio Accounting Branch Chief Office Electronics and Machinery