SEC Company Response from Catheter Precision, Inc. (VTAK) (CIK 0001716621) (VJET) — Nov 5, 2019
Catheter Precision, Inc. (VTAK) (CIK 0001716621)
Date: Nov. 5, 2019 · CIK: 0001716621 · Accession: 0001564590-19-040599
AI Filing Summary & Sentiment
File numbers found in text: 001-38677
Referenced dates: October 25, 2019
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CORRESP 1 filename1.htm rmed-corresp.htm November 5, 2019 VIA EDGAR AND COURIER Eric Atallah Kevin Kuhar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 3030 Washington, DC 20549 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 Ladies and Gentlemen: This letter responds to the letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated October 25, 2019, to Andrew Jackson, Interim Chief Executive Officer and Chief Financial Officer of Ra Medical Systems, Inc. (the “Company”), regarding the Annual Report on Form 10-K for the fiscal year ended December 31, 2018 filed on March 15, 2019, and the Current Report on Form 8-K filed on August 12, 2019. This letter sets forth the comment of the Staff in the comment letter (numbered in accordance with the comment letter) and, following the comment, the Company's response. Simultaneously with the filing of this letter, the Company is submitting via EDGAR this letter responding to the Staff’s comments. 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. 8961079_2.docx Staff of the Securities and Exchange Commission Re: Ra Medical Systems, Inc. November 5, 2019 Page 2 Response: The Company acknowledges the Staff’s comment and confirms that the Company will revise future filings to expand its disclosure and provide a robust and comprehensive discussion of the issues the Company has encountered in the catheter manufacturing process and its policies for testing and impairing catheters during the production process that is substantially consistent with the Company’s response to the Staff’s comment. **** 8961079_2.docx Staff of the Securities and Exchange Commission Re: Ra Medical Systems, Inc. November 5, 2019 Page 3 If you require any additional information on these issues, or if we can provide you with any other information that will facilitate your continued review of this filing, please advise us at your earliest convenience. You may reach me at (760) 681-2515. Sincerely, RA MEDICAL SYSTEMS, INC. /s/ Daniel L. Horwood Daniel L. Horwood General Counsel and Secretary cc:Andrew Jackson, Ra Medical Systems, Inc. Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C. Bruce Rucks, Deloitte & Touche LLP 8961079_2.docx