SEC Comment Letter for Electromedical Technologies, Inc (EMED) (CIK 0001715819) (EMED) — Jan 10, 2022
Electromedical Technologies, Inc (EMED) (CIK 0001715819)
Date: Jan. 10, 2022 · CIK: 0001715819 · Accession: 0000000000-22-000248
AI Filing Summary & Sentiment
File numbers found in text: 333-261802
Letter
United States securities and exchange commission logo January 10, 2022 Matthew Wolfson Chief Executive Officer and Chief Financial Officer Electromedical Technologies, Inc. 16561 N. 92nd Street, Suite 101 Scottsdale, AZ 85260 Re:Electromedical Technologies, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 7, 2022 File No. 333-261802 Dear Mr. Wolfson: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Our reference to our prior comment is to the comment in our December 28, 2021 letter. Amendment No. 1 to Registration Statement on Form S-1 Cover Page 1.We re-issue comment one and direct your attention to the cover page. As you are not eligible to incorporate your future filings by reference because you are a penny stock, please remove the statement that your subsequently filed periodic and current reports are incorporated by reference into the prospectus. See General Instruction VII.D to Form S-1. Please contact Dillon Hagius at 202-551-7967 or Laura Crotty at 202-551-7614 with any questions.
FirstName LastNameMatthew Wolfson Comapany NameElectromedical Technologies, Inc. January 10, 2022 Page 2 FirstName LastName Matthew Wolfson Electromedical Technologies, Inc. January 10, 2022 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tad Mailander
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United States securities and exchange commission logo
January 10, 2022
Matthew Wolfson
Chief Executive Officer and Chief Financial Officer
Electromedical Technologies, Inc.
16561 N. 92nd Street, Suite 101
Scottsdale, AZ 85260
Re:Electromedical Technologies, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 7, 2022
File No. 333-261802
Dear Mr. Wolfson:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Our reference to our
prior comment is to the comment in our December 28, 2021 letter.
Amendment No. 1 to Registration Statement on Form S-1
Cover Page
1.We re-issue comment one and direct your attention to the cover page. As you are not
eligible to incorporate your future filings by reference because you are a penny stock,
please remove the statement that your subsequently filed periodic and current reports are
incorporated by reference into the prospectus. See General Instruction VII.D to Form S-1.
Please contact Dillon Hagius at 202-551-7967 or Laura Crotty at 202-551-7614 with any
questions.
FirstName LastNameMatthew Wolfson
Comapany NameElectromedical Technologies, Inc.
January 10, 2022 Page 2
FirstName LastName
Matthew Wolfson
Electromedical Technologies, Inc.
January 10, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Tad Mailander