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SEC Comment Letter for VIVOS INC (RDGL) (CIK 0001449349) (RDGL) — Oct 16, 2018

VIVOS INC (RDGL) (CIK 0001449349)
Date: Oct. 16, 2018 · CIK: 0001449349 · Accession: 0000000000-18-032472

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: March 9, 2017

Date
October 16, 2018
Author
/s/ John Cash
Form
UPLOAD
Company
VIVOS INC (RDGL) (CIK 0001449349)

Letter

Mail Stop 4631 October 16, 2018 Bruce Jolliff Chief Financial Officer Vivos Inc. 719 Jadwin Avenue Richland, Washington 99352

Re: Vivos Inc. Form 10-K for Fiscal year Ended December 31, 2016 Filed March 9, 2017 File No. 0-53497

Dear Mr. Jolliff :

We issued comments on the above captioned filing found in our comment letter dated March 9, 2017.

As you have not provided a substantive response, we are terminating our review and will take furth er steps as we deem appropriate. These steps include releasing publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Sergio Chinos, Staff Attorney, at (202) 551 -7844 or John Cash, Accounting Branch Chief, at (202) 551 -3768 with any questions.

Sincerely,
/s/ John Cash

Show Raw Text
Mail Stop 4631

October 16, 2018

Bruce Jolliff
Chief Financial Officer
Vivos Inc.
719 Jadwin Avenue
Richland, Washington 99352

Re: Vivos Inc.
 Form 10-K for Fiscal year Ended December  31, 2016
Filed March 9, 2017
File No. 0-53497

Dear Mr. Jolliff :

We issued comments on the above captioned filing  found in our comment letter dated
March 9, 2017.

As you have not provided a substantive response, we are terminating our review and will
take furth er steps as we deem appropriate.  These steps include releasing publicly, through the
agency’s EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff’s decision to publicly  release  comment and response letters
relating to disclosure filings it has reviewed.

Please contact Sergio Chinos, Staff Attorney,  at (202) 551 -7844  or John Cash,
Accounting Branch Chief,  at (202) 551 -3768  with any questions.

Sincerely,

 /s/ John Cash

Accounting Branch Chief
Office of Manufacturing and
Construction