Correspondence 0001104659-25-032531 from ELUTIA INC. (ELUT)
ELUTIA INC.
Date: April 7, 2025 · CIK: 0001708527 · Accession: 0001104659-25-032531
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285870
Letter
Elutia Inc.
12510 Prosperity Drive, Suite 370
Silver Spring, MD 20904
April 7, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re:
Elutia Inc.
Registration Statement on Form S-3
Request for Acceleration of Effectiveness
File No. 333-285870
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, Elutia Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, be accelerated to Monday, April 7, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act of 1933.
The Company requests that we be notified of such effectiveness by a telephone call to David M. Eaton of Kilpatrick Townsend & Stockton LLP at 415.273.4324 and that such effectiveness also be confirmed in writing.
Very truly yours,
/s/ Matthew Ferguson
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CORRESP 1 filename1.htm Elutia Inc. 12510 Prosperity Drive, Suite 370 Silver Spring, MD 20904 April 7, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: Elutia Inc. Registration Statement on Form S-3 Request for Acceleration of Effectiveness File No. 333-285870 Ladies and Gentlemen: Pursuant to Rule 461 of Regulation C, Elutia Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, be accelerated to Monday, April 7, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act of 1933. The Company requests that we be notified of such effectiveness by a telephone call to David M. Eaton of Kilpatrick Townsend & Stockton LLP at 415.273.4324 and that such effectiveness also be confirmed in writing. Very truly yours, /s/ Matthew Ferguson Matthew Ferguson Chief Financial Officer cc: David M. Eaton, Kilpatrick Townsend & Stockton LLP