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SEC Company Response from Xtant Medical Holdings, (XTNT) — Jun 7, 2016

Xtant Medical Holdings, Inc.
Date: June 7, 2016 · CIK: 0001453593 · Accession: 0001144204-16-107343

AI Filing Summary & Sentiment

Referenced dates: June 3, 2016

Date
June 7, 2016
Author
Not clearly detected
Form
CORRESP
Company
Xtant Medical Holdings, Inc.

Letter

Re: Xtant Medical Holdings, Inc. Registration Statement on Form S-1 (File No. 333- 208677)

June 7, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

By letter dated June 3, 2016, Xtant Medical Holdings, Inc. (the “Company”) requested that the above-referenced Registration Statement be declared effective at 5:00 p.m., Washington, D.C. time, on June 7, 2016, or as soon thereafter as practicable.

The Company hereby requests that its Request for Acceleration of Effectiveness dated June 3, 2016 be withdrawn effective immediately. Should you have any additional questions or concerns, please contact me at (406) 388-0480.

[Remainder of page intentionally left blank]

Very truly yours,
Xtant Medical Holdings, Inc.

Show Raw Text
CORRESP
1
filename1.htm

June 7, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Xtant Medical Holdings, Inc. Registration Statement
on Form S-1 (File No. 333- 208677)

Ladies and Gentlemen:

By letter dated June 3, 2016, Xtant Medical
Holdings, Inc. (the “Company”) requested that the above-referenced Registration Statement be declared effective at
5:00 p.m., Washington, D.C. time, on June 7, 2016, or as soon thereafter as practicable.

The Company hereby requests that its Request
for Acceleration of Effectiveness dated June 3, 2016 be withdrawn effective immediately. Should you have any additional questions
or concerns, please contact me at (406) 388-0480.

[Remainder of page
intentionally left blank]

Very truly yours,

Xtant Medical Holdings, Inc.

By: /s/ John P. Gandolfo

Name: John P. Gandolfo

Title: Chief Financial Officer

 cc: James R. Tanenbaum, Esq.

Morrison
& Foerster LLP