SEC Comment Letter for Vistagen Therapeutics, Inc. (VTGN) (CIK 0001411685) (VTGN) — Apr 7, 2020
Vistagen Therapeutics, Inc. (VTGN) (CIK 0001411685)
Date: April 7, 2020 · CIK: 0001411685 · Accession: 0000000000-20-002992
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File numbers found in text: 333-237514
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April 6, 2020
Shawn K. Singh, J.D.
Chief Executive Officer
VistaGen Therapeutics, Inc.
343 Allerton Avenue
South San Francisco, CA 94080
Re:VistaGen Therapeutics, Inc.
Registration Statement on Form S-1
Filed March 31, 2020
File No. 333-237514
Dear Mr. Singh:
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jessica R. Sudweeks, Esq.