SEC Comment Letter 0000000000-23-000677 to Vyome Holdings, Inc (HIND)
Vyome Holdings, Inc
Date: Jan. 20, 2023 · CIK: 0001427570 · Accession: 0000000000-23-000677
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File numbers found in text: 333-269207
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United States securities and exchange commission logo
January 20, 2023
Paul F. Hickey
President and Chief Executive Officer
ReShape Lifesciences Inc.
1001 Calle Amanecer
San Clemente, California 92673
Re:ReShape Lifesciences Inc.
Registration Statement on Form S-1
Filed January 12, 2023
File No. 333-269207
Dear Paul F. Hickey:
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 Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Brett R. Hanson, Esq.