SEC Comment Letter for ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Feb 14, 2020
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Feb. 14, 2020 · CIK: 0001427570 · Accession: 0000000000-20-001427
AI Filing Summary & Sentiment
File numbers found in text: 333-236327
Letter
February 14, 2020 William Plovanic Chief Financial Officer Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, CA 92008 Re:Obalon Therapeutics, Inc. Registration Statement on Form S-1 Filed February 7, 2020 File No. 333-236327 Dear Mr. Plovanic: 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Shayne Kennedy, Esq.
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February 14, 2020
William Plovanic
Chief Financial Officer
Obalon Therapeutics, Inc.
5421 Avenida Encinas, Suite F
Carlsbad, CA 92008
Re:Obalon Therapeutics, Inc.
Registration Statement on Form S-1
Filed February 7, 2020
File No. 333-236327
Dear Mr. Plovanic:
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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Shayne Kennedy, Esq.