SEC Company Response from Avinger Inc (AVGR) (CIK 0001506928) — Aug 26, 2022
Avinger Inc (AVGR) (CIK 0001506928)
Date: Aug. 26, 2022 · CIK: 0001506928 · Accession: 0001437749-22-021407
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File numbers found in text: 333-266987
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CORRESP 1 filename1.htm avgr20220826_corresp.htm Avinger, Inc. 400 Chesapeake Drive Redwood City, CA 94063 August 26, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Dorrie Yale Re: Avinger, Inc. – Registration Statement on Form S-1 (File No. 333-266987) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-266987) (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on August 30, 2022, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling Daniel Lyman at (801) 933-4028. Very truly yours, Avinger, Inc. By: /s/ Jeffrey M. Soinski Name: Jeffrey M. Soinski Title: Chief Executive Officer