SEC Comment Letter for Avinger Inc (AVGR) (CIK 0001506928) — Jan 17, 2020
Avinger Inc (AVGR) (CIK 0001506928)
Date: Jan. 17, 2020 · CIK: 0001506928 · Accession: 0000000000-20-000471
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File numbers found in text: 333-235902
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January 17, 2020
Jeffrey M. Soinski
Chief Executive Officer
Avinger, Inc.
400 Chesapeake Drive
Redwood City, CA 94063
Re:Avinger, Inc.
Registration Statement on Form S-1
Filed January 13, 2020
File No. 333-235902
Dear Mr. Soinski:
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: David F. Marx, Esq.