Correspondence 0001104659-23-104570 from Vyome Holdings, Inc (HIND)
Vyome Holdings, Inc
Date: Sept. 28, 2023 · CIK: 0001427570 · Accession: 0001104659-23-104570
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File numbers found in text: 333-274227
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CORRESP
1
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