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CORRESP Filing

Vyome Holdings, Inc
Date: May 13, 2025 · CIK: 0001427570 · Accession: 0001104659-25-047758

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File numbers found in text: 333-287168

Date
May 13, 2025
Author
Chief
Form
CORRESP
Company
Vyome Holdings, Inc

Letter

May 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-3

File No. 333-287168

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 4:01 p.m., Eastern Time, on May 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

Show Raw Text
CORRESP
 1
 filename1.htm

 May 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-3

 File No. 333-287168

 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 4:01 p.m., Eastern Time, on May 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