SEC Comment Letter 0000000000-26-002619 to VivoSim Labs, INC. (VIVS)
VivoSim Labs, INC.
Date: March 13, 2026 · CIK: 0001497253 · Accession: 0000000000-26-002619
AI Filing Summary & Sentiment
Reasoning
Letter
March 13, 2026 Keith Murphy Executive Chairman VivoSim Labs, Inc. 11555 Sorrento Valley Road, Suite 100 San Diego, CA 92121 Re:VivoSim Labs, Inc. Draft Registration Statement on Form S-1 Submitted March 9, 2026 CIK No. 0001497253 Dear Keith Murphy: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Samantha H. Eldredge, Esq.
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March 13, 2026
Keith Murphy
Executive Chairman
VivoSim Labs, Inc.
11555 Sorrento Valley Road, Suite 100
San Diego, CA 92121
Re:VivoSim Labs, Inc.
Draft Registration Statement on Form S-1
Submitted March 9, 2026
CIK No. 0001497253
Dear Keith Murphy:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Samantha H. Eldredge, Esq.