SEC Comment Letter for Histogen Inc. (CIK 0001383701) — Dec 30, 2021
Histogen Inc. (CIK 0001383701)
Date: Dec. 30, 2021 · CIK: 0001383701 · Accession: 0000000000-21-015487
AI Filing Summary & Sentiment
File numbers found in text: 333-261839
Letter
United States securities and exchange commission logo December 30, 2021 Steven Mento, Ph.D. Executive Chairman and Interim Chief Executive Officer and President Histogen Inc. 10655 Sorrento Valley Road, Suite 200 San Diego, CA 92121 Re:Histogen Inc. Registration Statement on Form S-3 Filed December 22, 2021 File No. 333-261839 Dear Mr. Mento: 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 Michael Davis at 202-551-4385 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Larry Nishnick
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United States securities and exchange commission logo
December 30, 2021
Steven Mento, Ph.D.
Executive Chairman and Interim Chief Executive Officer and President
Histogen Inc.
10655 Sorrento Valley Road, Suite 200
San Diego, CA 92121
Re:Histogen Inc.
Registration Statement on Form S-3
Filed December 22, 2021
File No. 333-261839
Dear Mr. Mento:
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 Michael Davis at 202-551-4385 or Laura Crotty at 202-551-7614 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Larry Nishnick