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SEC Comment Letter 0000000000-23-010631 to GridAI Technologies Corp. (GRDX)

GridAI Technologies Corp.
Date: Sept. 26, 2023 · CIK: 0001604191 · Accession: 0000000000-23-010631

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File numbers found in text: 333-274634

Date
September 26, 2023
Author
Not clearly detected
Form
UPLOAD
Company
GridAI Technologies Corp.

Letter

United States securities and exchange commission logo September 26, 2023 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 September 22, 2023 File No. 333-274634 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Lerner, Esq.

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United States securities and exchange commission logo
September 26, 2023
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 September 22, 2023
File No. 333-274634
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Michael J. Lerner, Esq.