SEC Comment Letter 0000000000-23-013812 to Alphatec Holdings, Inc. (ATEC) (CIK 0001350653) (ATEC)
Alphatec Holdings, Inc. (ATEC) (CIK 0001350653)
Date: Dec. 19, 2023 · CIK: 0001350653 · Accession: 0000000000-23-013812
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File numbers found in text: 000-52024
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United States securities and exchange commission logo
December 19, 2023
J. Todd Koning
Executive Vice President and Chief Financial Officer
Alphatec Holdings, Inc.
1950 Camino Vida Roble
Carlsbad, CA 92008
Re:Alphatec Holdings, Inc.
Form 10-K filed February 28, 2023
Form 8-K filed February 28, 2023
File No. 000-52024
Dear J. Todd Koning:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services