SEC Comment Letter 0000000000-23-009601 to Vyome Holdings, Inc (HIND)

Vyome Holdings, Inc
Date: Aug. 30, 2023 · CIK: 0001427570 · Accession: 0000000000-23-009601

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File numbers found in text: 333-274227

Date

August 30, 2023

Author

Paul F. Hickey

Form

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Company

Vyome Holdings, Inc

Letter

United States securities and exchange commission logo August 30, 2023 Paul F. Hickey President and Chief Executive Officer ReShape Lifesciences Inc. 18 Technology Dr, Suite 110 Irvine, California 92618 Re:ReShape Lifesciences Inc. Registration Statement on Form S-1 Filed August 25, 2023 File No. 333-274227 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Brett Hanson, Esq.

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United States securities and exchange commission logo
August 30, 2023
Paul F. Hickey
President and Chief Executive Officer
ReShape Lifesciences Inc.
18 Technology Dr, Suite 110
Irvine, California 92618
Re:ReShape Lifesciences Inc.
Registration Statement on Form S-1
Filed August 25, 2023
File No. 333-274227
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 Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Brett Hanson, Esq.

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