SEC Company Response from Xtant Medical Holdings, (XTNT) — Jul 6, 2016
Xtant Medical Holdings, Inc.
Date: July 6, 2016 · CIK: 0001453593 · Accession: 0001144204-16-111652
AI Filing Summary & Sentiment
File numbers found in text: 333-203492
Letter
July 6, 2016
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Suzanne Hayes
Tara Keating Brooks
Re: Xtant Medical Holdings, Inc. (the “Company”)
Post-Effective Amendment No. 2 to Registration Statement on Form S-1
File No. 333-203492
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 AM on July 7, 2016, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
· should 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
XTANT MEDICAL HOLDINGS, INC.
Show Raw Text
CORRESP 1 filename1.htm July 6, 2016 VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Suzanne Hayes Tara Keating Brooks Re: Xtant Medical Holdings, Inc. (the “Company”) Post-Effective Amendment No. 2 to Registration Statement on Form S-1 File No. 333-203492 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 AM on July 7, 2016, or as soon thereafter as is practicable. The Company hereby acknowledges that: · should 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, XTANT MEDICAL HOLDINGS, INC. /s/ John Gandolfo John Gandolfo Chief Financial Officer cc: Travis Leach, Ballard Spahr LLP