SEC Comment Letter for ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Feb 8, 2019
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Feb. 8, 2019 · CIK: 0001427570 · Accession: 0000000000-19-001501
AI Filing Summary & Sentiment
File numbers found in text: 333-229142
Letter
February 6, 2019 Kelly Huang President and Chief Executive Officer Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, CA 92008 Re:Obalon Therapeutics, Inc. Registration Statement on Form S-1 Filed January 4, 2019 File No. 333-229142 Dear Dr. Huang: 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 Michael Fay at 202-551-3812 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: B. Shayne Kennedy, Esq.
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February 6, 2019
Kelly Huang
President and Chief Executive Officer
Obalon Therapeutics, Inc.
5421 Avenida Encinas, Suite F
Carlsbad, CA 92008
Re:Obalon Therapeutics, Inc.
Registration Statement on Form S-1
Filed January 4, 2019
File No. 333-229142
Dear Dr. Huang:
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 Michael Fay at 202-551-3812 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: B. Shayne Kennedy, Esq.