Correspondence 0001193125-23-029999 from Eargo, Inc. (CIK 0001719395)
Eargo, Inc. (CIK 0001719395)
Date: Feb. 9, 2023 · CIK: 0001719395 · Accession: 0001193125-23-029999
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268859
Letter
Eargo, Inc.
2665 North First Street, Suite 300
San Jose, California 95134
February 9, 2023
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Margaret Schwartz; Celeste Murphy
Re: Eargo, Inc.
Registration Statement on Form S-1
File No. 333-268859
To the addressees set forth above:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-268859) (as amended, the “Registration Statement”) of Eargo, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling David Zaheer at (213) 891-8045.
Thank you for your assistance in this matter.
Sincerely,
Eargo, Inc.
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CORRESP 1 filename1.htm CORRESP Eargo, Inc. 2665 North First Street, Suite 300 San Jose, California 95134 February 9, 2023 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Margaret Schwartz; Celeste Murphy Re: Eargo, Inc. Registration Statement on Form S-1 File No. 333-268859 To the addressees set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-268859) (as amended, the “Registration Statement”) of Eargo, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling David Zaheer at (213) 891-8045. Thank you for your assistance in this matter. Sincerely, Eargo, Inc. By: /s/ Christian Gormsen Christian Gormsen President and Chief Executive Officer cc: Christy La Pierre, Eargo, Inc. David Zaheer, Latham & Watkins LLP Harry Demas, Latham & Watkins LLP Kathleen Wells, Latham & Watkins LLP