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SEC Comment Letter 0000000000-26-000130 to FEMASYS INC (FEMY)

FEMASYS INC
Date: Jan. 6, 2026 · CIK: 0001339005 · Accession: 0000000000-26-000130

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File numbers found in text: 333-292523

Date
January 6, 2026
Author
Kathy Lee-Sepsick
Form
UPLOAD
Company
FEMASYS INC

Letter

January 6, 2026 Kathy Lee-Sepsick President and Chief Executive Officer Femasys Inc. 3950 Johns Creek Court, Suite 100 Suwanee, Georgia 30024 Re:Femasys Inc. Registration Statement on Form S-3 Filed December 31, 2025 File No. 333-292523 Dear Kathy Lee-Sepsick: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Anna Tomczyk, Esq.

Show Raw Text
January 6, 2026
Kathy Lee-Sepsick
President and Chief Executive Officer
Femasys Inc.
3950 Johns Creek Court, Suite 100
Suwanee, Georgia 30024
Re:Femasys Inc.
Registration Statement on Form S-3
Filed December 31, 2025
File No. 333-292523
Dear Kathy Lee-Sepsick:
            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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Anna Tomczyk, Esq.