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SEC Comment Letter 0000000000-23-002460 to Sonendo, Inc. (SONX) (CIK 0001407973) (SONX)

Sonendo, Inc. (SONX) (CIK 0001407973)
Date: March 14, 2023 · CIK: 0001407973 · Accession: 0000000000-23-002460

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-270366

Date
March 14, 2023
Author
Bjarne Bergheim
Form
UPLOAD
Company
Sonendo, Inc. (SONX) (CIK 0001407973)

Letter

United States securities and exchange commission logo March 14, 2023 Bjarne Bergheim President and Chief Executive Officer Sonendo, Inc. 26061 Merit Circle, Suite 102 Laguna Hills, CA 92653 Re:Sonendo, Inc. Registration Statement on Form S-3 Filed March 8, 2023 File No. 333-270366 Dear Bjarne Bergheim: 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Wendy Grasso

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United States securities and exchange commission logo
March 14, 2023
Bjarne Bergheim
President and Chief Executive Officer
Sonendo, Inc.
26061 Merit Circle, Suite 102
Laguna Hills, CA 92653
Re:Sonendo, Inc.
Registration Statement on Form S-3
Filed March 8, 2023
File No. 333-270366
Dear Bjarne Bergheim:
            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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Wendy Grasso