SEC Comment Letter for Soliton, Inc. (CIK 0001548187) — Mar 11, 2020
Soliton, Inc. (CIK 0001548187)
Date: March 11, 2020 · CIK: 0001548187 · Accession: 0000000000-20-002172
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File numbers found in text: 333-236963
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March 11, 2020
Christopher Capelli, M.D.
Chief Executive Officer
Soliton, Inc.
5304 Ashbrook Drive
Houston, TX 77081
Re:Soliton, Inc.
Registration Statement on Form S-3
Filed March 6, 2020
File No. 333-236963
Dear Dr. Capelli:
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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Cavas S. Pavri, Esq.