SEC Comment Letter 0000000000-24-006261 to Avinger Inc (AVGR) (CIK 0001506928)
Avinger Inc (AVGR) (CIK 0001506928)
Date: May 31, 2024 · CIK: 0001506928 · Accession: 0000000000-24-006261
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File numbers found in text: 333-279738
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United States securities and exchange commission logo
May 31, 2024
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 May 24, 2024
File No. 333-279738
Dear Jeffrey M. 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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: David Marx