SEC Comment Letter 0000000000-24-003831 to Guardion Health Sciences, Inc. (GHSI) (CIK 0001642375)
Guardion Health Sciences, Inc. (GHSI) (CIK 0001642375)
Date: April 9, 2024 · CIK: 0001642375 · Accession: 0000000000-24-003831
AI Filing Summary & Sentiment
File numbers found in text: 333-278470
Show Raw Text
United States securities and exchange commission logo
April 9, 2024
Jan Hall
President & Chief Executive Officer
Guardion Health Sciences, Inc.
2925 Richmond Avenue, Suite 1200
Houston, Texas 77098
Re:Guardion Health Sciences, Inc.
Registration Statement on Form S-3
Filed April 2, 2024
File No. 333-278470
Dear Jan Hall:
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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: David Sunkin