SEC Comment Letter for Catheter Precision, Inc. (VTAK) (CIK 0001716621) (VJET) — Oct 28, 2019
Catheter Precision, Inc. (VTAK) (CIK 0001716621)
Date: Oct. 28, 2019 · CIK: 0001716621 · Accession: 0000000000-19-014889
AI Filing Summary & Sentiment
File numbers found in text: 001-38677
Letter
October 25, 2019 Andrew Jackson Chief Financial Officer Ra Medical Systems, Inc. 2070 Las Palmas Drive Carlsbad, CA 92011 Re:Ra Medical Systems, Inc. Form 10-K For the Fiscal Year Ended December 31, 2018 Filed March 15, 2019 Form 8-K filed August 12, 2019 File No. 001-38677 Dear Mr. Jackson: We have reviewed your October 8, 2019 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 24, 2019 letter. Form 8-K filed August 12, 2019 Exhibit 99.1 Manufacturing Update 1.We note your response to prior comment 3. Please confirm you will revise future filings to expand your disclosure and provide a robust and comprehensive discussion of the issues you encountered in the catheter manufacturing process and your policies for testing and impairing catheters during the production process consistent with your response to our comment.
FirstName LastNameAndrew Jackson Comapany NameRa Medical Systems, Inc. October 25, 2019 Page 2 FirstName LastName Andrew Jackson Ra Medical Systems, Inc. October 25, 2019 Page 2 Please contact Eric Atallah at (202) 551-3663 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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October 25, 2019
Andrew Jackson
Chief Financial Officer
Ra Medical Systems, Inc.
2070 Las Palmas Drive
Carlsbad, CA 92011
Re:Ra Medical Systems, Inc.
Form 10-K For the Fiscal Year Ended December 31, 2018
Filed March 15, 2019
Form 8-K filed August 12, 2019
File No. 001-38677
Dear Mr. Jackson:
We have reviewed your October 8, 2019 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
September 24, 2019 letter.
Form 8-K filed August 12, 2019
Exhibit 99.1
Manufacturing Update
1.We note your response to prior comment 3. Please confirm you will revise future filings to
expand your disclosure and provide a robust and comprehensive discussion of the issues
you encountered in the catheter manufacturing process and your policies for testing and
impairing catheters during the production process consistent with your response to our
comment.
FirstName LastNameAndrew Jackson
Comapany NameRa Medical Systems, Inc.
October 25, 2019 Page 2
FirstName LastName
Andrew Jackson
Ra Medical Systems, Inc.
October 25, 2019
Page 2
Please contact Eric Atallah at (202) 551-3663 or Kevin Kuhar, Accounting Branch Chief,
at (202) 551-3662 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences