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SEC Comment Letter for ChronoScale Holdings Corp (CHRN) (CIK 0001549084) (CHRN) — Jun 26, 2015

ChronoScale Holdings Corp (CHRN) (CIK 0001549084)
Date: June 26, 2015 · CIK: 0001549084 · Accession: 0000000000-15-033637

AI Filing Summary & Sentiment

Date
June 26, 2015
Author
/s/ Craig S livka, for
Form
UPLOAD
Company
ChronoScale Holdings Corp (CHRN) (CIK 0001549084)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE June 25 , 2015 Via E-Mail Mr. Nathan Harding Chief Executive Officer Ekso Bionics Holdings, Inc. 1414 Harbour Way South, Suite 1201 Richmond, CA 94804

Re: Ekso Bionics Holdings, Inc. Registration Statement on Form S -3 Filed June 25 , 2014 File No. 333 -205168

Dear Mr. Harding :

This is to advise you that we have not reviewed, and will not review, the registration statement.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information that the Securities Act of 1933 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures that they have made.

If you request acceleration of the effective date of the pending registratio n statement , please provide a written statement from the company acknowledging that :

 Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

 The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

Mr. Nathan Harding Ekso Bionics Holdings, Inc. June 25, 2015 Page 2

 The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for acceleration. We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of thei r respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities.

You may contact Edward M. Kelly, Special Counsel at (202) 551 -3728 with any questions .

Very truly yours,
/s/ Craig S livka, for

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
       DIVISION OF
CORPORATION FINANCE

        June 25 , 2015

Via E-Mail
Mr. Nathan Harding
Chief Executive Officer
Ekso Bionics Holdings, Inc.
1414 Harbour Way South, Suite 1201
Richmond, CA 94804

 Re: Ekso Bionics Holdings, Inc.
  Registration Statement on Form S -3
  Filed June 25 , 2014
 File No. 333 -205168

Dear Mr. Harding :

 This is to advise you that we have not reviewed, and will not review, the registration
statement.

 We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information that the Securities Act of 1933
and all applicable Securities Act rules require.  Since the company  and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures that they have made.

 If you request acceleration of the effective date  of the pending registratio n statement ,
please provide a written statement from the company acknowledging that :

 Should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any
action with  respect to the filing.

 The action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing.

Mr. Nathan Harding
Ekso Bionics Holdings, Inc.
June 25, 2015
Page 2

  The company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.

 Please refer to Rules 460 and 461 regarding requests for acceleration.  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act  of 1934  as they relate to the proposed
public offering of the registered securities.

 You may contact  Edward M. Kelly, Special Counsel  at (202) 551 -3728  with any
questions .

       Very truly yours,

       /s/ Craig S livka,  for

       Pamela A. Long
       Assistant Director

cc: Via E-mail
 Michelle L. Basil, Esq.
 Nutter, McClennen & Fish, LLP
 155 Seaport Boulevard
 Boston, MA 02210