SEC Comment Letter 0000000000-25-003211 to ELUTIA INC. (ELUT)
ELUTIA INC.
Date: March 25, 2025 · CIK: 0001708527 · Accession: 0000000000-25-003211
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285870
Letter
Re: Elutia, Inc. Registration Statement on Form S-3 Filed March 18, 2025 File No. 333-285870 Dear Matthew Ferguson:
March 25, 2025
Matthew Ferguson Chief Financial Officer Elutia, Inc. 12510 Prosperity Drive, Suite 370 Silver Spring, MD 20904
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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: David Eaton, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 25, 2025 Matthew Ferguson Chief Financial Officer Elutia, Inc. 12510 Prosperity Drive, Suite 370 Silver Spring, MD 20904 Re: Elutia, Inc. Registration Statement on Form S-3 Filed March 18, 2025 File No. 333-285870 Dear Matthew Ferguson: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Eaton, Esq. </TEXT> </DOCUMENT>