SEC Comment Letter for ENvue Medical, Inc. (FEED) (CIK 0001326706) (FEED) — Jun 23, 2017
ENvue Medical, Inc. (FEED) (CIK 0001326706)
Date: June 23, 2017 · CIK: 0001326706 · Accession: 0000000000-17-022118
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File numbers found in text: 333-218871
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Mail Stop 3030 June 23, 2017 Brian Murphy Chief Executive Officer NanoVibronix, Inc. 9 Derech Hashalom Street Nesher, Israel 36651 Re: NanoVibronix, Inc. Registration Statement on Form S-1 Filed June 21, 2017 File No. 333-218871 Dear Mr. Murphy : Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Ac t of 1933, the rules and regulations under that Act, and the requirements of the form. The financial statements do not comply with Rule 8 -08 of Regulation S -X. We will not perform a detailed examination of the registration statement and we will not issue comments. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. You may contact Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Rick A. Werner, Esq. Haynes and Boone, LLP