SEC Comment Letter 0000000000-24-014326 to Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995) (STSS)
Sharps Technology Inc. (STSS, STSSW) (CIK 0001737995)
Date: Dec. 30, 2024 · CIK: 0001737995 · Accession: 0000000000-24-014326
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File numbers found in text: 333-284028
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December 30, 2024
Robert M. Hayes
Chief Executive Officer
Sharps Technology Inc.
105 Maxess Road
Melville, NY 11747
Re:Sharps Technology Inc.
Registration Statement on Form S-3
Filed December 23, 2024
File No. 333-284028
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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Arthur Marcus, Esq.