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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

AI Filing Summary & Sentiment

File numbers found in text: 333-258527

Date
August 9, 2021
Author
Not clearly detected
Form
UPLOAD
Company
SeaSpine Holdings Corp (CIK 0001637761)

Letter

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

Show Raw Text
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