SEC Comment Letter for PAVmed Inc. (PAVM) (CIK 0001624326) (PAVM) — Oct 3, 2019

PAVmed Inc. (PAVM) (CIK 0001624326)
Date: Oct. 3, 2019 · CIK: 0001624326 · Accession: 0000000000-19-014244

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File numbers found in text: 001-37685

Date

October 3, 2019

Author

Dennis M. McGrath

Form

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Company

PAVmed Inc. (PAVM) (CIK 0001624326)

Letter

October 3, 2019 Dennis M. McGrath Chief Financial Officer PAVmed Inc. One Grand Central Place, Suite 4600 New York, NY 10165 Re:PAVmed Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37685 Dear Mr. McGrath: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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October 3, 2019
Dennis M. McGrath
Chief Financial Officer
PAVmed Inc.
One Grand Central Place, Suite 4600
New York, NY 10165
Re:PAVmed Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed April 1, 2019
File No. 001-37685
Dear Mr. McGrath:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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