Correspondence 0001104659-25-013175 from Vyome Holdings, Inc (HIND)
Vyome Holdings, Inc
Date: Feb. 13, 2025 · CIK: 0001427570 · Accession: 0001104659-25-013175
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File numbers found in text: 333-284362
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CORRESP
1
filename1.htm
February 13, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Attn: Doris Stacey Gama
Re:
ReShape Lifesciences Inc.
Registration Statement on Form S-1
File No. 333-284362
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 be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on February 14, 2025, 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
Chief Executive Officer