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
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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