SEC Comment Letter 0000000000-23-002762 to Sight Sciences, Inc. (SGHT) (CIK 0001531177) (SGHT)
Sight Sciences, Inc. (SGHT) (CIK 0001531177)
Date: March 20, 2023 · CIK: 0001531177 · Accession: 0000000000-23-002762
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File numbers found in text: 333-270629
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United States securities and exchange commission logo
March 20, 2023
Paul Badawi
President and Chief Executive Officer
Sight Sciences, Inc.
4040 Campbell Avenue, Suite 100
Menlo Park, CA 94025
Re:Sight Sciences, Inc.
Registration Statement on Form S-3
Filed March 16, 2023
File No. 333-270629
Dear Paul Badawi:
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ryan Wilkins