SEC Comment Letter 0000000000-23-009507 to Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995) (STSS)
Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995)
Date: Aug. 29, 2023 · CIK: 0001737995 · Accession: 0000000000-23-009507
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File numbers found in text: 333-274146
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United States securities and exchange commission logo
August 29, 2023
Andrew Crescenzo
Chief Financial Officer
Sharps Technology, Inc.
Maxess Road
Melville, NY 11747
Re:Sharps Technology, Inc.
Registration Statement on Form S-3
Filed August 22, 2023
File No. 333-274146
Dear Andrew Crescenzo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Arthur Marcus, Esq.