SEC Comment Letter for Avinger Inc (AVGR) (CIK 0001506928) — Apr 22, 2020
Avinger Inc (AVGR) (CIK 0001506928)
Date: April 22, 2020 · CIK: 0001506928 · Accession: 0000000000-20-003472
AI Filing Summary & Sentiment
File numbers found in text: 333-237596
Letter
April 22, 2020 Jeffrey M. Soinski Chief Executive Officer Avinger, Inc 400 Chesapeake Drive Redwood City, CA 94063 Re:Avinger, Inc Amendment 1 to Registration Statement on Form S-1 Filed April 22, 2020 File No. 333-237596 Dear Mr. Soinski: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and any information you provide in response to this comment, we may have additional comments. Amendment 1 to Registration Statement on Form S-1 Recent Developments, page 2 1.We note your disclosure on your estimated revenues for the first quarter ended March 31, 2020. Please balance your disclosure by including net income or net loss for the same period. Please contact Courtney Lindsay at (202) 551-7237 or Celeste Murphy at (202) 551- 3257 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David F. Marx, Esq.
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April 22, 2020
Jeffrey M. Soinski
Chief Executive Officer
Avinger, Inc
400 Chesapeake Drive
Redwood City, CA 94063
Re:Avinger, Inc
Amendment 1 to Registration Statement on Form S-1
Filed April 22, 2020
File No. 333-237596
Dear Mr. Soinski:
We have reviewed your amended registration statement and have the following
comment. Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and any information you
provide in response to this comment, we may have additional comments.
Amendment 1 to Registration Statement on Form S-1
Recent Developments, page 2
1.We note your disclosure on your estimated revenues for the first quarter ended March 31,
2020. Please balance your disclosure by including net income or net loss for the same
period.
Please contact Courtney Lindsay at (202) 551-7237 or Celeste Murphy at (202) 551-
3257 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: David F. Marx, Esq.