SEC Comment Letter 0000000000-23-007323 to Xtant Medical Holdings, Inc. (XTNT)
Xtant Medical Holdings, Inc.
Date: July 10, 2023 · CIK: 0001453593 · Accession: 0000000000-23-007323
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File numbers found in text: 333-273169
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United States securities and exchange commission logo
July 10, 2023
Sean E. Browne
President and Chief Executive Officer
Xtant Medical Holdings, Inc.
664 Cruiser Lane
Belgrade, Montana 59714
Re:Xtant Medical Holdings, Inc.
Registration Statement on Form S-3
Filed July 7, 2023
File No. 333-273169
Dear Sean E. Browne:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Amy E. Culbert, Esq.