SEC Comment Letter for ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Nov 14, 2017
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Nov. 14, 2017 · CIK: 0001427570 · Accession: 0000000000-17-040228
AI Filing Summary & Sentiment
File numbers found in text: 333-221264
Letter
Mail Stop 3030 November 14, 2017 Via E -mail Andrew Rasdal Chief Executive Officer Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, California 92008
Re: Obalon Therapeutics, Inc. Registration Statement on Form S-3 Filed November 1, 2017 File No. 333-221264
Dear Mr. Rasdal :
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 Heather Percival at (202) 551 -3498 with any questions.
Sincerely,
/s/ Heather Percival for
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Mail Stop 3030 November 14, 2017 Via E -mail Andrew Rasdal Chief Executive Officer Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, California 92008 Re: Obalon Therapeutics, Inc. Registration Statement on Form S-3 Filed November 1, 2017 File No. 333-221264 Dear Mr. Rasdal : 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 Heather Percival at (202) 551 -3498 with any questions. Sincerely, /s/ Heather Percival for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: B. Shayne Kennedy Latham & Watkins LLP