SEC Company Response from Histogen Inc. (CIK 0001383701) — Jan 4, 2022
Histogen Inc. (CIK 0001383701)
Date: Jan. 4, 2022 · CIK: 0001383701 · Accession: 0001193125-22-001666
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File numbers found in text: 333-261839
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CORRESP 1 filename1.htm CORRESP January 4, 2022 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-4561 Attn: Michael Davis Laura Crotty Re: Histogen, Inc. Registration Statement on Form S-3 File No. 333-261839 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Histogen, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement to 5:00 p.m., Eastern Standard Time, on Wednesday, January 5, 2022, or as soon thereafter as practicable. Please contact Larry Nishnick of DLA Piper LLP (US) with any questions or comments at (858) 677-1414. Thank you for your assistance with this filing. Very truly yours, Histogen, Inc. By: /s/ Susan A. Knudson Name: Susan A. Knudson Title: Chief Financial Officer CC: Steven J. Mento, Ph.D., Histogen, Inc. Larry Nishnick, DLA Piper LLP (US)