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Correspondence 0001213900-24-057608 from Tenon Medical, Inc. (TNON)

Tenon Medical, Inc.
Date: July 1, 2024 · CIK: 0001560293 · Accession: 0001213900-24-057608

AI Filing Summary & Sentiment

File numbers found in text: 333-279336

Date
July 1, 2024
Author
/s/ Steven M. Foster
Form
CORRESP
Company
Tenon Medical, Inc.

Letter

Tenon Medical, Inc.

104 Cooper Court

Los Gatos, CA 95032

July 1, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O’Leary

Re: Tenon Medical, Inc. Request for Acceleration

Registration Statement on Form S-1, as amended

File No. 333-279336

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Tenon Medical, Inc., a Delaware corporation (the “Company”), respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-279336), as amended (the “Registration Statement”), be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, July 3, 2024, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618.

Very truly yours,
By:
/s/ Steven M. Foster

Show Raw Text
CORRESP
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filename1.htm

Tenon Medical, Inc.

104 Cooper Court

Los Gatos, CA 95032

July 1, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O’Leary

 Re: Tenon Medical, Inc. Request for Acceleration

Registration
Statement on Form S-1, as amended

File No. 333-279336

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended (the “Securities Act”), Tenon Medical, Inc., a Delaware corporation (the “Company”), respectfully
requests that the effective date of its Registration Statement on Form S-1 (File No.  333-279336), as amended (the “Registration
Statement”), be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, July 3, 2024, or as soon thereafter
as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective,
please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618.

    Very truly yours,

    By:
     /s/ Steven M. Foster

    Name:
    Steven M. Foster

    Title:
     Chief Executive Officer

cc: Jeffrey Wofford, Sichenzia Ross Ference Carmel LLP