SEC Company Response from Avinger Inc (AVGR) (CIK 0001506928) — Apr 23, 2020
Avinger Inc (AVGR) (CIK 0001506928)
Date: April 23, 2020 · CIK: 0001506928 · Accession: 0001437749-20-008302
AI Filing Summary & Sentiment
File numbers found in text: 333-237596
Referenced dates: April 22, 2020
Letter
avgr20200422_corresp.htm
Jeffrey M. Soinski
Chief Executive Officer
Avinger, Inc.
400 Chesapeake Drive
Redwood City, CA 94063
April 23, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Courtney Lindsay and Celeste Murphy
Re:
Avinger, Inc.
Amendment 1 Registration Statement on Form S-1
Filed April 22, 2020
File No. 333-237596
Ladies and Gentlemen:
We are in receipt of the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated April 22, 2020 (the “SEC Comment Letter”) regarding the above-referenced Amendment 1 to the Registration Statement on Form S-1 (the “Registration Statement”) filed by Avinger, Inc. (the “Company”). The numbered responses set forth below contain each of the Staff’s comments in total set off in bold type and correspond to the numbered comments contained in the SEC Comment Letter.
Concurrently herewith, we are filing Amendment No. 2 to the registration statement on Form S-1 (the “Public Filing”). The changes made in the Public Filing are in response to certain of the Staff’s comments as set forth in the SEC Comment Letter.
Amendment 1 to Registration Statement on Form S-1 filed April 22, 2020
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.
Response to Comment No. 1:
The Company respectfully advises the Staff that the Company has updated the disclosure under the heading “Recent Developments – Results for First Quarter 2020 and Outlook” on page 2 of the prospectus contained in the Registration Statement in response to the Staff’s comment.
* * *
Securities and Exchange Commission
April 23, 2020
Page 2
Please contact the Company’s counsel, David F. Marx, of Dorsey & Whitney LLP, at (801) 933-7363 if you have any questions with respect to this letter.
Very truly yours,
AVINGER, INC.
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CORRESP 1 filename1.htm avgr20200422_corresp.htm Jeffrey M. Soinski Chief Executive Officer Avinger, Inc. 400 Chesapeake Drive Redwood City, CA 94063 April 23, 2020 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Courtney Lindsay and Celeste Murphy Re: Avinger, Inc. Amendment 1 Registration Statement on Form S-1 Filed April 22, 2020 File No. 333-237596 Ladies and Gentlemen: We are in receipt of the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated April 22, 2020 (the “SEC Comment Letter”) regarding the above-referenced Amendment 1 to the Registration Statement on Form S-1 (the “Registration Statement”) filed by Avinger, Inc. (the “Company”). The numbered responses set forth below contain each of the Staff’s comments in total set off in bold type and correspond to the numbered comments contained in the SEC Comment Letter. Concurrently herewith, we are filing Amendment No. 2 to the registration statement on Form S-1 (the “Public Filing”). The changes made in the Public Filing are in response to certain of the Staff’s comments as set forth in the SEC Comment Letter. Amendment 1 to Registration Statement on Form S-1 filed April 22, 2020 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. Response to Comment No. 1: The Company respectfully advises the Staff that the Company has updated the disclosure under the heading “Recent Developments – Results for First Quarter 2020 and Outlook” on page 2 of the prospectus contained in the Registration Statement in response to the Staff’s comment. * * * Securities and Exchange Commission April 23, 2020 Page 2 Please contact the Company’s counsel, David F. Marx, of Dorsey & Whitney LLP, at (801) 933-7363 if you have any questions with respect to this letter. Very truly yours, AVINGER, INC. /s/ JEFFREY M. SOINSKI Jeffrey M. Soinski Chief Executive Officer cc: David F. Marx