SEC Comment Letter 0000000000-24-011762 to Paragon 28, Inc. (FNA) (CIK 0001531978)
Paragon 28, Inc. (FNA) (CIK 0001531978)
Date: Oct. 21, 2024 · CIK: 0001531978 · Accession: 0000000000-24-011762
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October 21, 2024
Albert DaCosta
CEO
Paragon 28, Inc.
14445 Grasslands Drive
Englewood, CO 80112
Re:Paragon 28, Inc.
Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2023
Dear Albert DaCosta:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services