SEC Comment Letter 0000000000-23-010284 to Tenon Medical, Inc. (TNON)
Tenon Medical, Inc.
Date: Sept. 19, 2023 · CIK: 0001560293 · Accession: 0000000000-23-010284
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File numbers found in text: 333-274451
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United States securities and exchange commission logo
September 18, 2023
Steven Van Dick
Chief Financial Officer
Tenon Medical, Inc.
104 Cooper Court
Los Gatos, CA 95032
Re:Tenon Medical, Inc.
Registration Statement on Form S-1
Filed September 11, 2023
File No. 333-274451
Dear Steven Van Dick:
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jeffrey Wofford, Esq.