SEC Company Response from ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Feb 11, 2019
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Feb. 11, 2019 · CIK: 0001427570 · Accession: 0001427570-19-000011
AI Filing Summary & Sentiment
File numbers found in text: 333-229142
Letter
VIA EDGAR Securities and Exchange Commission Attention: Michael Fay Re: Obalon Therapeutics, Inc. Registration Statement on Form S-1, as amended File No. 333-229142
Dear Mr. Fay:
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, as amended to date, so that it may become effective at 4:30 p.m. Eastern Standard Time on February 13, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling B. Shayne Kennedy at (714) 755-8181.
Thank you for 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 February 11, 2019 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Michael Fay Re: Obalon Therapeutics, Inc. Registration Statement on Form S-1, as amended File No. 333-229142 Dear Mr. Fay: 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, as amended to date, so that it may become effective at 4:30 p.m. Eastern Standard Time on February 13, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling B. Shayne Kennedy at (714) 755-8181. Thank you for 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