SEC Comment Letter for SeaSpine Holdings Corp (CIK 0001637761) — Aug 9, 2021
SeaSpine Holdings Corp (CIK 0001637761)
Date: Aug. 9, 2021 · CIK: 0001637761 · Accession: 0000000000-21-009710
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File numbers found in text: 333-258527
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United States securities and exchange commission logo
August 9, 2021
Keith Valentine
President and Chief Executive Officer
SeaSpine Holdings Corp
5770 Armada Drive
Carlsbad, CA 92008
Re:SeaSpine Holdings Corp
Registration Statement on Form S-3
Filed August 5, 2021
File No. 333-258527
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 Gary Guttenberg at (202) 551-6477 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Patrick O'Malley