SEC Company Response from Avinger Inc (AVGR) (CIK 0001506928) — Apr 23, 2020
Avinger Inc (AVGR) (CIK 0001506928)
Date: April 23, 2020 · CIK: 0001506928 · Accession: 0001437749-20-008333
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File numbers found in text: 333-237596
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CORRESP 1 filename1.htm avgr20200421b_corresp.htm April 23, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 RE: Avinger, Inc. (CIK: 0001506928) Registration Statement No. 333-237596 on Form S-1 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Aegis Capital Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time, April 27, 2020, or as soon thereafter as practicable. Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution. By: AEGIS CAPITAL CORP. By: /s/ David W. Boral Name: David W. Boral Title: Co-Head of Investment Banking