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SEC Company Response from IRADIMED CORP (IRMD) (CIK 0001325618) (IRMD) — Jul 9, 2014

IRADIMED CORP (IRMD) (CIK 0001325618)
Date: July 9, 2014 · CIK: 0001325618 · Accession: 0001104659-14-050642

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File numbers found in text: 333-196875

Referenced dates: June 16, 2014

Date
July 9, 2014
Author
K&L Gates LLP
Form
CORRESP
Company
IRADIMED CORP (IRMD) (CIK 0001325618)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549 Re: iRadimed Corporation Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-196875) Filed July 9, 2014 CIK No. 00013525618

Dear Ms. Ravitz:

On behalf of iRadimed Corporation, a Delaware corporation (the “Company”, “we”, “us”, “our”), the undersigned is hereby providing the Company’s response to the Securities and Exchange Commission’s (the “Commission”) oral comment provided by Mr. Brian Soares on behalf of the Commission Staff on June 24, 2014 during a telephone conference with Mr. Anh Tran of K&L Gates LLP. The oral comment noted that that revisions to the Company’s Registration Statement filed with the Commission on June 18, 2014 in response to Comment No. 2 in the Commission’s letter dated June 16, 2014 were made in the Use of Proceeds section starting on page 32 but were not made to the Prospectus Summary section starting on page 1. We respectfully note the comment and have revised the disclosures in the Prospectus Summary to conform to the disclosures in the Use of Proceeds section.

Should you have any questions or require any additional information, please contact K&L Gates LLP, attention Anh Q. Tran, Esq., by phone at (310) 552-5083, by facsimile at (310) 552-5007, or by e-mail at anh.tran@klgates.com.

Sincerely,
K&L Gates LLP

Show Raw Text
CORRESP
1
filename1.htm

July 9, 2014

Via EDGAR

Amanda Ravitz

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549

Re:                             iRadimed Corporation
 Amendment No. 1 to Registration Statement on Form S-1
  (File No. 333-196875)
  Filed July 9, 2014
  CIK No. 00013525618

Dear Ms. Ravitz:

On behalf of iRadimed Corporation, a Delaware corporation (the “Company”, “we”, “us”, “our”), the undersigned is hereby providing the Company’s response to the Securities and Exchange Commission’s (the “Commission”) oral comment provided by Mr. Brian Soares on behalf of the Commission Staff on June 24, 2014 during a telephone conference with Mr. Anh Tran of K&L Gates LLP.  The oral comment noted that that revisions to the Company’s Registration Statement filed with the Commission on June 18, 2014 in response to Comment No. 2 in the Commission’s letter dated June 16, 2014 were made in the Use of Proceeds section starting on page 32 but were not made to the Prospectus Summary section starting on page 1.  We respectfully note the comment and have revised the disclosures in the Prospectus Summary to conform to the disclosures in the Use of Proceeds section.

Should you have any questions or require any additional information, please contact K&L Gates LLP, attention Anh Q. Tran, Esq., by phone at (310) 552-5083, by facsimile at (310) 552-5007, or by e-mail at anh.tran@klgates.com.

Sincerely,

K&L Gates LLP

/s/ Anh Q.   Tran, Esq.

Anh Q.   Tran, Esq.

cc:                                Brian Soares, Commission
  Roger Susi, Chief Executive Officer, Iradimed Corporation
  Chris Scott, Chief Financial Officer, Iradimed Corporation
  Leib Orlanski, K&L Gates LLP