SEC Comment Letter for Histogen Inc. (CIK 0001383701) — Aug 2, 2022
Histogen Inc. (CIK 0001383701)
Date: Aug. 2, 2022 · CIK: 0001383701 · Accession: 0000000000-22-008143
AI Filing Summary & Sentiment
File numbers found in text: 333-266366
Letter
United States securities and exchange commission logo August 2, 2022 Steven J. 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 July 28, 2022 File No. 333-266366 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Larry W. Nishnick, Esq.
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United States securities and exchange commission logo
August 2, 2022
Steven J. 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 July 28, 2022
File No. 333-266366
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Larry W. Nishnick, Esq.