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SEC Comment Letter for SeaSpine Holdings Corp (CIK 0001637761) — Mar 3, 2020

SeaSpine Holdings Corp (CIK 0001637761)
Date: March 3, 2020 · CIK: 0001637761 · Accession: 0000000000-20-001948

AI Filing Summary & Sentiment

File numbers found in text: 333-236802

Date
March 3, 2020
Author
Not clearly detected
Form
UPLOAD
Company
SeaSpine Holdings Corp (CIK 0001637761)

Letter

March 3, 2020 Keith C. Valentine President and Chief Executive Officer SeaSpine Holdings Corporation 5770 Armada Drive Carlsbad, CA 92008 Re:SeaSpine Holdings Corporation Registration Statement on Form S-3 Filed February 28, 2020 File No. 333-236802 Dear Mr. Valentine: 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 at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Kagnoff, Esq.

Show Raw Text
March 3, 2020
Keith C. Valentine
President and Chief Executive Officer
SeaSpine Holdings Corporation
5770 Armada Drive
Carlsbad, CA 92008
Re:SeaSpine Holdings Corporation
Registration Statement on Form S-3
Filed February 28, 2020
File No. 333-236802
Dear Mr. Valentine:
            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 at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Michael Kagnoff, Esq.