Correspondence 0001213900-26-035817 from VivoSim Labs, INC. (VIVS)
VivoSim Labs, INC.
Date: March 27, 2026 · CIK: 0001497253 · Accession: 0001213900-26-035817
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294716
Letter
VivoSim Labs, Inc. 11555 Sorrento Valley Road, Suite 100
San Diego, CA 92121
March 27, 2026
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Attention: Tim Buchmiller
Re: Organovo Holdings, Inc.
Registration Statement on Form S-1
Initially Filed on March 27, 2026
Registration No. 333-294716
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Organovo Holdings, Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (Registration No. 333-294716) of the Company, filed with the Securities and Exchange Commission on March 27, 2026 (the " Registration Statement "), be accelerated so that the Registration Statement shall become effective at 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter.
The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.
Sincerely,
VIVOSIM LABS, INC.
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CORRESP 1 filename1.htm VivoSim Labs, Inc. 11555 Sorrento Valley Road, Suite 100 San Diego, CA 92121 March 27, 2026 VIA EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-0406 Attention: Tim Buchmiller Re: Organovo Holdings, Inc. Registration Statement on Form S-1 Initially Filed on March 27, 2026 Registration No. 333-294716 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Organovo Holdings, Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (Registration No. 333-294716) of the Company, filed with the Securities and Exchange Commission on March 27, 2026 (the " Registration Statement "), be accelerated so that the Registration Statement shall become effective at 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration. Sincerely, VIVOSIM LABS, INC. By: /s/ Keith Murphy Name: Keith Murphy Title: Executive Chairman cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)