SEC Comment Letter for ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Sep 11, 2018
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Sept. 11, 2018 · CIK: 0001427570 · Accession: 0000000000-18-028256
AI Filing Summary & Sentiment
File numbers found in text: 333-227160
Letter
September 11, 2018 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 August 31, 2018 File No. 333-227160 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, Division of Corporation Finance Office of Electronics and Machinery cc: B. Shayne Kennedy
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September 11, 2018
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 August 31, 2018
File No. 333-227160
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,
Division of Corporation Finance
Office of Electronics and Machinery
cc: B. Shayne Kennedy