SEC Comment Letter 0000000000-24-010171 to Xtant Medical Holdings, Inc. (XTNT)
Xtant Medical Holdings, Inc.
Date: Sept. 9, 2024 · CIK: 0001453593 · Accession: 0000000000-24-010171
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File numbers found in text: 333-281910
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September 9, 2024
Sean E. Browne
President and Chief Executive Officer
Xtant Medical Holdings, Inc.
664 Cruiser Lane
Belgrade, MT 59714
Re:Xtant Medical Holdings, Inc.
Registration Statement on Form S-3
Filed September 3, 2024
File No. 333-281910
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Amy E. Culbert, Esq.