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SEC Comment Letter 0000000000-23-006756 to GridAI Technologies Corp. (GRDX)

GridAI Technologies Corp.
Date: June 23, 2023 · CIK: 0001604191 · Accession: 0000000000-23-006756

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File numbers found in text: 333-272783

Date
June 23, 2023
Author
Not clearly detected
Form
UPLOAD
Company
GridAI Technologies Corp.

Letter

United States securities and exchange commission logo June 23, 2023 James Sapirstein Chief Executive Officer and Chairman 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 June 20, 2023 File No. 333-272783 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jack Hogoboom, Esq.

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United States securities and exchange commission logo
June 23, 2023
James Sapirstein
Chief Executive Officer and Chairman
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 June 20, 2023
File No. 333-272783
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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jack Hogoboom, Esq.