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Correspondence 0001104659-23-104570 from Vyome Holdings, Inc (HIND)

Vyome Holdings, Inc
Date: Sept. 28, 2023 · CIK: 0001427570 · Accession: 0001104659-23-104570

AI Filing Summary & Sentiment

File numbers found in text: 333-274227

Date
September 28, 2023
Author
/s/ Paul F. Hickey
Form
CORRESP
Company
Vyome Holdings, Inc

Letter

September 28, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

Attn: Margaret Schwartz

Re: ReShape Lifesciences Inc.

Registration Statement on Form S-1

Filed August 25, 2023

File No. 333-274227

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, ReShape Lifesciences Inc. (the “Registrant”) hereby respectfully requests that the effective date of the above-referenced registration statement, as amended, be accelerated so that it will be declared effective at 5:30 p.m., Eastern Time, on September 28, 2023, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Fox Rothschild LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Brett Hanson of Fox Rothschild LLP at (612) 607-7330.

Thank you for your assistance in this matter. Should you have any questions, please call Mr. Hanson.

Very truly yours,
/s/ Paul F. Hickey

Show Raw Text
CORRESP
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filename1.htm

September 28, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

Attn: Margaret Schwartz

    Re:
    ReShape Lifesciences Inc.

    Registration Statement on Form S-1

    Filed August 25, 2023

    File No. 333-274227

    Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended,
ReShape Lifesciences Inc. (the “Registrant”) hereby respectfully requests that the effective date of the above-referenced
registration statement, as amended, be accelerated so that it will be declared effective at 5:30 p.m., Eastern Time, on September 28,
2023, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone
call to the staff of the Commission. The Registrant hereby authorizes Fox Rothschild LLP, counsel to the Registrant, to orally modify
or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness
by a telephone call to Brett Hanson of Fox Rothschild LLP at (612) 607-7330.

Thank you for your assistance in this matter. Should you have any
questions, please call Mr. Hanson.

Very truly yours,

    /s/ Paul F. Hickey

    Paul F. Hickey

    President and Chief Executive Officer