Correspondence 0001493152-24-017433 from Guardion Health Sciences, Inc. (GHSI) (CIK 0001642375)
Guardion Health Sciences, Inc. (GHSI) (CIK 0001642375)
Date: May 1, 2024 · CIK: 0001642375 · Accession: 0001493152-24-017433
AI Filing Summary & Sentiment
File numbers found in text: 333-278470
Letter
Guardion Health Sciences, Inc.
Richmond Avenue, Suite 1200
Houston, Texas 77098
May 1, 2024
VIA EDGAR
United States Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
Attention: Jimmy McNamara
Re: Guardion Health Sciences, Inc.
Registration Statement on Form S-3
File No. 333-278470
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guardion Health Sciences, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday, May 3, 2024, or as soon thereafter as possible.
Please notify David Sunkin of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (310) 228-2279 or DSunkin@sheppardmullin.com as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
GUARDION HEALTH SCIENCES, INC.
By: /s/ Jan Hall
Name: Jan Hall
Title: Chief Executive Officer
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Guardion
Health Sciences, Inc.
2925
Richmond Avenue, Suite 1200
Houston,
Texas 77098
May
1, 2024
VIA
EDGAR
United
States Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Jimmy McNamara
Re:
Guardion
Health Sciences, Inc.
Registration
Statement on Form S-3
File
No. 333-278470
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guardion Health Sciences, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 4:30 p.m., Eastern Time, on Friday, May 3, 2024, or as soon thereafter as possible.
Please notify David Sunkin of Sheppard, Mullin, Richter & Hampton LLP,
counsel to the Company, at (310) 228-2279 or DSunkin@sheppardmullin.com as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request.
GUARDION
HEALTH SCIENCES, INC.
By:
/s/
Jan Hall
Name:
Jan
Hall
Title:
Chief
Executive Officer