Correspondence 0001437749-24-011653 from Avinger Inc (AVGR) (CIK 0001506928)
Avinger Inc (AVGR) (CIK 0001506928)
Date: April 10, 2024 · CIK: 0001506928 · Accession: 0001437749-24-011653
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File numbers found in text: 333-278495
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CORRESP 1 filename1.htm avgr20240410_corresp.htm Avinger, Inc. 400 Chesapeake Drive Redwood City, CA 94063 April 10, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Benjamin Richie Re: Avinger, Inc. – Registration Statement on Form S-3 (File No. 333-278495) 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-3 (File No. 333-278495) (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 12, 2024, 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 David Marx at (801) 933-7363. Very truly yours, Avinger, Inc. By: /s/ Jeffrey M. Soinski Name: Jeffrey M. Soinski Title: Chief Executive Officer