Correspondence 0001213900-24-078108 from Tenon Medical, Inc. (TNON)
Tenon Medical, Inc.
Date: Sept. 12, 2024 · CIK: 0001560293 · Accession: 0001213900-24-078108
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File numbers found in text: 333-281531
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CORRESP
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Tenon Medical, Inc.
104 Cooper Court
Los Gatos, CA 95032
September 12, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Conlon Danberg, Margaret Sawicki
Re: Tenon Medical, Inc. Request
for Acceleration
Registration
Statement on Form S-1, as amended
File No. 333-281531
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. 333-281531), as amended (the “Registration
Statement”), be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Thursday, September 12, 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