SEC Comment Letter 0000000000-25-003363 to CapsoVision, Inc (CV)
CapsoVision, Inc
Date: March 28, 2025 · CIK: 0001378325 · Accession: 0000000000-25-003363
AI Filing Summary & Sentiment
Reasoning
Letter
Re: CapsoVision, Inc. Amendment No. 1 Draft Registration Statement on Form S-1 Submitted March 14, 2025 CIK No. 0001378325 Dear Kang-Huai Wang:
March 28, 2025
Kang-Huai Wang Chief Executive Officer CapsoVision, Inc. 18805 Cox Avenue, Suite 250 Saratoga, CA 95070
We have reviewed your amended draft registration statement and have the following comments.
Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 7, 2025 letter.
Draft Registration Statement on Form S-1 submitted March 14, 2025 Manufacturing and Supply, page 107
1. We refer to your revised disclosure in response to prior comment 13, which we reissue in part. Please expand your disclosure relating to the minimum purchase requirements in the Toshiba Agreement. Intellectual Property, page 110
2. We note your response to prior comment 14, which we reissue. For each non-U.S. patent listed, please revise to disclose the expected expiration and the type of patent March 28, 2025 Page 2
protection for each of the granted patents. Please contact Kristin Lochhead at 202-551-3664 or Michael Fay at 202-551-3812 if you have questions regarding comments on the financial statements and related matters. Please contact Robert Augustin at 202-551-8483 or Jane Park at 202-551-7439 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Portia Ku, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 28, 2025 Kang-Huai Wang Chief Executive Officer CapsoVision, Inc. 18805 Cox Avenue, Suite 250 Saratoga, CA 95070 Re: CapsoVision, Inc. Amendment No. 1 Draft Registration Statement on Form S-1 Submitted March 14, 2025 CIK No. 0001378325 Dear Kang-Huai Wang: We have reviewed your amended draft registration statement and have the following comments. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 7, 2025 letter. Draft Registration Statement on Form S-1 submitted March 14, 2025 Manufacturing and Supply, page 107 1. We refer to your revised disclosure in response to prior comment 13, which we reissue in part. Please expand your disclosure relating to the minimum purchase requirements in the Toshiba Agreement. Intellectual Property, page 110 2. We note your response to prior comment 14, which we reissue. For each non-U.S. patent listed, please revise to disclose the expected expiration and the type of patent March 28, 2025 Page 2 protection for each of the granted patents. Please contact Kristin Lochhead at 202-551-3664 or Michael Fay at 202-551-3812 if you have questions regarding comments on the financial statements and related matters. Please contact Robert Augustin at 202-551-8483 or Jane Park at 202-551-7439 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Portia Ku, Esq. </TEXT> </DOCUMENT>