SEC Comment Letter for INVIVO THERAPEUTICS HOLDINGS CORP. (CIK 0001292519) — Feb 28, 2020
INVIVO THERAPEUTICS HOLDINGS CORP. (CIK 0001292519)
Date: Feb. 28, 2020 · CIK: 0001292519 · Accession: 0000000000-20-001848
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File numbers found in text: 333-236572
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February 28, 2020
Richard Toselli, M.D.
President and Chief Executive Officer
InVivo Therapeutics Holdings Corp.
One Kendall Square, Suite B14402
Cambridge, MA 02139
Re:InVivo Therapeutics Holdings Corp.
Registration Statement on Form S-1
Filed February 21, 2020
File No. 333-236572
Dear Dr. Toselli:
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Rosemary G. Reilly, Esq.