SEC Comment Letter 0000000000-23-011622 to Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995) (STSS)
Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995)
Date: Oct. 24, 2023 · CIK: 0001737995 · Accession: 0000000000-23-011622
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File numbers found in text: 333-275011
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United States securities and exchange commission logo
October 24, 2023
Robert M. Hayes
Chief Executive Officer
Sharps Technology Inc.
105 Maxess Road, Ste. 124
Melville, New York 11747
Re:Sharps Technology Inc.
Registration Statement on Form S-1
Filed October 16, 2023
File No. 333-275011
Dear Robert M. Hayes:
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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Arthur Marcus, Esq.