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SEC Comment Letter 0000000000-24-001327 to VivoSim Labs, INC. (VIVS)

VivoSim Labs, INC.
Date: Feb. 2, 2024 · CIK: 0001497253 · Accession: 0000000000-24-001327

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File numbers found in text: 333-276722

Date
February 2, 2024
Author
Doris Stacey Gama
Form
UPLOAD
Company
VivoSim Labs, INC.

Letter

United States securities and exchange commission logo February 2, 2024 Keith Murphy Executive Chairman Organovo Holdings, Inc. 11555 Sorrento Valley Road, Suite 100 San Diego, CA 92121 Re:Organovo Holdings, Inc. Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276722 Dear Keith Murphy: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Samantha Eldredge, Esq.

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United States securities and exchange commission logo
February 2, 2024
Keith Murphy
Executive Chairman
Organovo Holdings, Inc.
11555 Sorrento Valley Road, Suite 100
San Diego, CA 92121
Re:Organovo Holdings, Inc.
Registration Statement on Form S-3
Filed January 26, 2024
File No. 333-276722
Dear Keith Murphy:
            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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Samantha Eldredge, Esq.