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SEC Comment Letter 0000000000-22-013129 to GridAI Technologies Corp. (GRDX)

GridAI Technologies Corp.
Date: Dec. 6, 2022 · CIK: 0001604191 · Accession: 0000000000-22-013129

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File numbers found in text: 333-268660

Date
December 6, 2022
Author
James Sapirstein
Form
UPLOAD
Company
GridAI Technologies Corp.

Letter

United States securities and exchange commission logo December 6, 2022 James Sapirstein Chief Executive Officer First Wave BioPharma, Inc. 777 Yamato Road, Suite 502 Boca Raton, FL 33431 Re:First Wave BioPharma, Inc. Registration Statement on Form S-3 Filed December 2, 2022 File No. 333-268660 Dear James Sapirstein: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John D. Hogoboom, Esq.

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United States securities and exchange commission logo
December 6, 2022
James Sapirstein
Chief Executive Officer
First Wave BioPharma, Inc.
777 Yamato Road, Suite 502
Boca Raton, FL 33431
Re:First Wave BioPharma, Inc.
Registration Statement on Form S-3
Filed December 2, 2022
File No. 333-268660
Dear James Sapirstein:
            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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       John D. Hogoboom, Esq.