SEC Company Response from ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Sep 12, 2018
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Sept. 12, 2018 · CIK: 0001427570 · Accession: 0001427570-18-000070
AI Filing Summary & Sentiment
File numbers found in text: 333-227160
Letter
VIA EDGAR Securities and Exchange Commission Attention: Heather Percival Obalon Therapeutics, Inc. Registration Statement on Form S-3 Filed August 31, 2018 File No. 333-227160
Dear Ms. Percival:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Obalon Therapeutics, Inc., a Delaware corporation (the “Registrant”), hereby request acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 5:00 p.m. Eastern Standard Time on September 14, 2018, or as soon as practicable thereafter.
We acknowledge the following:
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should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We appreciate your assistance in this matter.
Very truly yours,
OBALON THERAPEUTICS, INC., a Delaware corporation
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CORRESP 1 filename1.htm Document Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, CA 92008 September 12, 2018 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Heather Percival Re: Obalon Therapeutics, Inc. Registration Statement on Form S-3 Filed August 31, 2018 File No. 333-227160 Dear Ms. Percival: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Obalon Therapeutics, Inc., a Delaware corporation (the “Registrant”), hereby request acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 5:00 p.m. Eastern Standard Time on September 14, 2018, or as soon as practicable thereafter. We acknowledge the following: • should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We appreciate your assistance in this matter. Very truly yours, OBALON THERAPEUTICS, INC., a Delaware corporation By: /s/ William Plovanic Name: William Plovanic Title: Chief Financial Officer cc: B. Shayne Kennedy, Latham & Watkins LLP