Correspondence 0001213900-26-036734 from VivoSim Labs, INC. (VIVS)
VivoSim Labs, INC.
Date: March 30, 2026 · CIK: 0001497253 · Accession: 0001213900-26-036734
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 30, 2026
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Attention: Tim Buchmiller
Re: VivoSim Labs, Inc.
Registration Statement on Form S-1
Initially Filed on March 27, 2026
Registration No. 333-294716
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on March 27, 2026, in which we requested acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-294716) of VivoSim Labs, Inc., filed with the Securities and Exchange Commission on March 27, 2026 (the " Registration Statement "), for 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter pursuant to Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally withdraw our request for acceleration of the effective date of March 30, 2026. Please contact our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com if you have any questions regarding this matter.
Sincerely,
VIVOSIM LABS, INC.
Show Raw Text
CORRESP 1 filename1.htm VivoSim Labs, Inc. 11555 Sorrento Valley Road, Suite 100 San Diego, CA 92121 March 30, 2026 VIA EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-0406 Attention: Tim Buchmiller Re: VivoSim Labs, Inc. Registration Statement on Form S-1 Initially Filed on March 27, 2026 Registration No. 333-294716 Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on March 27, 2026, in which we requested acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-294716) of VivoSim Labs, Inc., filed with the Securities and Exchange Commission on March 27, 2026 (the " Registration Statement "), for 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter pursuant to Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally withdraw our request for acceleration of the effective date of March 30, 2026. Please contact our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com if you have any questions regarding this matter. Sincerely, VIVOSIM LABS, INC. By: /s/ Keith Murphy Name: Keith Murphy Title: Executive Chairman cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)