SEC Comment Letter 0000000000-23-003243 to Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS)
Evolus, Inc. (EOLS) (CIK 0001570562)
Date: March 30, 2023 · CIK: 0001570562 · Accession: 0000000000-23-003243
AI Filing Summary & Sentiment
File numbers found in text: 333-270370
Letter
United States securities and exchange commission logo March 30, 2023 David Moatazedi President and Chief Executive Officer Evolus, Inc. 520 Newport Center Drive, Suite 1200 Newport Beach, California 92660 Re:Evolus, Inc. Registration Statement on Form S-3 Filed March 8, 2023 File No. 333-270370 Dear David Moatazedi: We have limited our review of your registration statement to those issues we have addressed in our comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-3 filed March 8, 2023 General 1.Please disclose the recent bankruptcy of SVB Securities’ parent company and describe any impact that may have on your at-the-market offering or SVB Securities’ ability to perform its selling agent duties in that offering. If you do not expect the bankruptcy to have any impact on the offering or SVB Securities’ ability to serve as selling agent, disclose why and provide the basis for that belief. Also include a risk factor that describes any risks that may arise as a result of the bankruptcy. If you do not believe that a description of any such risks is necessary, disclose why and provide the basis for that belief. 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
FirstName LastNameDavid Moatazedi Comapany NameEvolus, Inc. March 30, 2023 Page 2 FirstName LastName David Moatazedi Evolus, Inc. March 30, 2023 Page 2 action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Shelly Heyduk, Esq.
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United States securities and exchange commission logo
March 30, 2023
David Moatazedi
President and Chief Executive Officer
Evolus, Inc.
520 Newport Center Drive, Suite 1200
Newport Beach, California 92660
Re:Evolus, Inc.
Registration Statement on Form S-3
Filed March 8, 2023
File No. 333-270370
Dear David Moatazedi:
We have limited our review of your registration statement to those issues we have
addressed in our comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-3 filed March 8, 2023
General
1.Please disclose the recent bankruptcy of SVB Securities’ parent company and describe
any impact that may have on your at-the-market offering or SVB Securities’ ability to
perform its selling agent duties in that offering. If you do not expect the bankruptcy to
have any impact on the offering or SVB Securities’ ability to serve as selling agent,
disclose why and provide the basis for that belief. Also include a risk factor that describes
any risks that may arise as a result of the bankruptcy. If you do not believe that a
description of any such risks is necessary, disclose why and provide the basis for that
belief.
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
FirstName LastNameDavid Moatazedi
Comapany NameEvolus, Inc.
March 30, 2023 Page 2
FirstName LastName
David Moatazedi
Evolus, Inc.
March 30, 2023
Page 2
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Laura Crotty at 202-551-7614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Shelly Heyduk, Esq.