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SEC Company Response from ReShape Lifesciences Inc. (RSLS) (CIK 0001427570) (HIND) — Feb 27, 2020

ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)
Date: Feb. 27, 2020 · CIK: 0001427570 · Accession: 0001427570-20-000022

AI Filing Summary & Sentiment

File numbers found in text: 333-236327

Date
February 27, 2020
Author
Not clearly detected
Form
CORRESP
Company
ReShape Lifesciences Inc. (RSLS) (CIK 0001427570)

Letter

Securities and Exchange Commission Attention: Paul Fischer Obalon Therapeutics, Inc. Registration Statement on Form S-1 File No. 333-236327

Re:

Dear Mr. Fischer:

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 requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:30 p.m. Eastern Standard Time on February 28, 2020, 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.

[Signature Page Follows]

Very truly yours,
OBALON THERAPEUTICS, INC., a

Show Raw Text
CORRESP
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		Document

Obalon Therapeutics, Inc.
5421 Avenida Encinas, Suite F
Carlsbad, CA 92008

February 27, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Paul Fischer

Re:

 Obalon Therapeutics, Inc.

Registration Statement on Form S-1

File No. 333-236327

Dear Mr. Fischer:

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 requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:30 p.m. Eastern Standard Time on February 28, 2020, 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.

[Signature Page Follows]

Very truly yours,

OBALON THERAPEUTICS, INC., a

Delaware corporation

By:    /s/ William Plovanic

Name:    William Plovanic

Title:    President and Chief Executive Officer

cc:    B. Shayne Kennedy, Latham & Watkins LLP