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SEC Comment Letter for INVO Fertility, Inc. (IVF) (CIK 0001417926) (IVF) — Dec 23, 2024

INVO Fertility, Inc. (IVF) (CIK 0001417926)
Date: Dec. 23, 2024 · CIK: 0001417926 · Accession: 0000000000-24-014213

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File numbers found in text: 333-283872

Date
December 23, 2024
Author
Robert Augustin
Form
UPLOAD
Company
INVO Fertility, Inc. (IVF) (CIK 0001417926)

Letter

December 23, 2024 Steve Shum Chief Executive Officer NAYA Biosciences, Inc. 5582 Broadcast Court Sarasota, Florida 34240 Re:NAYA Biosciences, Inc. Registration Statement on Form S-1 Filed December 17, 2024 File No. 333-283872 Dear Steve Shum: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Marc Indeglia

Show Raw Text
December 23, 2024
Steve Shum
Chief Executive Officer
NAYA Biosciences, Inc.
5582 Broadcast Court
Sarasota, Florida 34240
Re:NAYA Biosciences, Inc.
Registration Statement on Form S-1
Filed December 17, 2024
File No. 333-283872
Dear Steve Shum:
            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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Marc Indeglia