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SEC Comment Letter for PULSE BIOSCIENCES, INC. (PLSE) (CIK 0001625101) (PLSE) — Nov 2, 2018

PULSE BIOSCIENCES, INC. (PLSE) (CIK 0001625101)
Date: Nov. 2, 2018 · CIK: 0001625101 · Accession: 0000000000-18-034257

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File numbers found in text: 333-227974

Date
November 1, 2018
Author
Darrin R. Uecker
Form
UPLOAD
Company
PULSE BIOSCIENCES, INC. (PLSE) (CIK 0001625101)

Letter

November 1, 2018 Darrin R. Uecker President and Chief Executive Officer Pulse Biosciences, Inc. 3957 Point Eden Way Hayward, California 94545 Re:Pulse Biosciences, Inc. Registration Statement on Form S-3 Filed October 25, 2018 File No. 333-227974 Dear Mr. Uecker: 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 Tim Buchmiller, staff attorney, at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Andrew D. Hoffman, Esq.

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November 1, 2018
Darrin R. Uecker
President and Chief Executive Officer
Pulse Biosciences, Inc.
3957 Point Eden Way
Hayward, California 94545
Re:Pulse Biosciences, Inc.
Registration Statement on Form S-3
Filed October 25, 2018
File No. 333-227974
Dear Mr. Uecker:
            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 Tim Buchmiller, staff attorney, at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc:       Andrew D. Hoffman, Esq.