SEC Company Response from Xtant Medical Holdings, (XTNT) — Jun 10, 2016
Xtant Medical Holdings, Inc.
Date: June 10, 2016 · CIK: 0001453593 · Accession: 0001144204-16-107841
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CORRESP 1 filename1.htm June 10, 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: Xtant Medical Holdings, Inc. (the “Company”) hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effectiveness of the above-referenced Registration Statement be accelerated to 5:00 p.m., Washington, D.C. time, on June 13, 2016, or as soon thereafter as practicable. The Company acknowledges that: · should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [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