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SEC Comment Letter 0000000000-22-013733 to HYPERION DEFI, INC. (HYPD)

HYPERION DEFI, INC.
Date: Dec. 20, 2022 · CIK: 0001682639 · Accession: 0000000000-22-013733

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File numbers found in text: 333-268832

Date
December 20, 2022
Author
Not clearly detected
Form
UPLOAD
Company
HYPERION DEFI, INC.

Letter

United States securities and exchange commission logo December 20, 2022 Michael Rowe Chief Executive Officer Eyenovia, Inc. 295 Madison Avenue, Suite 2400 New York, New York 10017 Re:Eyenovia, Inc. Registration Statement on Form S-3 Filed December 16, 2022 File No. 333-268832 Dear Michael Rowe: 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: Megan Gates, Esq.

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United States securities and exchange commission logo
December 20, 2022
Michael Rowe
Chief Executive Officer
Eyenovia, Inc.
295 Madison Avenue, Suite 2400
New York, New York 10017
Re:Eyenovia, Inc.
Registration Statement on Form S-3
Filed December 16, 2022
File No. 333-268832
Dear Michael Rowe:
            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:       Megan Gates, Esq.