SEC Comment Letter 0000000000-24-000407 to Azitra, Inc. (AZTR)
Azitra, Inc.
Date: Jan. 11, 2024 · CIK: 0001701478 · Accession: 0000000000-24-000407
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United States securities and exchange commission logo
January 11, 2024
Francisco Salva
Chief Executive Officer
Azitra, Inc.
21 Business Park Drive
Branford, CT 06405
Re:Azitra, Inc.
Draft Registration Statement on Form S-1
Submitted January 4, 2024
CIK No. 0001701478
Dear Francisco Salva:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Daniel Donahue, Esq.