SEC Comment Letter for Xtant Medical Holdings, Inc. (XTNT) (CIK 0001453593) (XTNT) — Jun 27, 2016
Xtant Medical Holdings, Inc. (XTNT) (CIK 0001453593)
Date: June 27, 2016 · CIK: 0001453593 · Accession: 0000000000-16-082086
AI Filing Summary & Sentiment
File numbers found in text: 333-203492
Letter
Mail Stop 4720 June 27, 2016 John Gandolfo Chief Financial Officer Xtant Medical Holdings, Inc. 664 Cruiser Lane Belgrade, Montana 59714
Re: Xtant Medical Holdings, Inc. Post-Effective Amendment No. 3 to Registration Statement on Form S-1 Filed June 17 , 2016 File No. 333-203492
Dear Mr. Gandolfo :
We have limited our review of your post-effective amendment to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not be lieve our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to thes e comments, we may have additional comments.
Directors and Executive Officers, page 57
1. We note your footnote disclosure on page 57 that Paul R. Buckman, Rudy A. Mazzocchi and Eric B. Timko will be appointed as member s of your board of directors effecti ve July 2, 2015 . Please revise, if true, that the se directors will be appointed effective July 2, 2016 and file each nominee ’s written consent to be named in the prospectus. Refer to Securities Act Rule 438.
Signatures
2. Please revise to provide a current signature of Mr. Gandolfo on behalf of the registrant. In this regard, we note the registrant’s signature remains dated April 29, 2016. In addition, to the extent you include the signature of director David Kirschman, please
John Gandolfo Xtant Medical Holdings, Inc. June 27 , 2016 Page 2
either file an executed power of attorney for Mr. Kirschman or revise the signature page to eliminate the implication that the attorney -in-fact has signed on his behalf.
Please contact Tara Keating Brooks at (202) 551 -8336 or Mary Beth Breslin at (202) 551-3625 with any questions.
Sincerely,
/s/ Mary Beth Breslin for
Show Raw Text
Mail Stop 4720
June 27, 2016
John Gandolfo
Chief Financial Officer
Xtant Medical Holdings, Inc.
664 Cruiser Lane
Belgrade, Montana 59714
Re: Xtant Medical Holdings, Inc.
Post-Effective Amendment No. 3 to
Registration Statement on Form S-1
Filed June 17 , 2016
File No. 333-203492
Dear Mr. Gandolfo :
We have limited our review of your post-effective amendment to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not be lieve our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to thes e comments, we may have additional comments.
Directors and Executive Officers, page 57
1. We note your footnote disclosure on page 57 that Paul R. Buckman, Rudy A. Mazzocchi
and Eric B. Timko will be appointed as member s of your board of directors effecti ve July
2, 2015 . Please revise, if true, that the se directors will be appointed effective July 2,
2016 and file each nominee ’s written consent to be named in the prospectus. Refer to
Securities Act Rule 438.
Signatures
2. Please revise to provide a current signature of Mr. Gandolfo on behalf of the registrant.
In this regard, we note the registrant’s signature remains dated April 29, 2016. In
addition, to the extent you include the signature of director David Kirschman, please
John Gandolfo
Xtant Medical Holdings, Inc.
June 27 , 2016
Page 2
either file an executed power of attorney for Mr. Kirschman or revise the signature page
to eliminate the implication that the attorney -in-fact has signed on his behalf.
Please contact Tara Keating Brooks at (202) 551 -8336 or Mary Beth Breslin at (202)
551-3625 with any questions.
Sincerely,
/s/ Mary Beth Breslin for
Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance
cc: Travis Leach, Ballard Spahr LLP