SEC Comment Letter for Virtuoso Surgical, Inc. (CIK 0001742075) — Feb 13, 2020

Virtuoso Surgical, Inc. (CIK 0001742075)
Date: Feb. 13, 2020 · CIK: 0001742075 · Accession: 0000000000-20-001389

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File numbers found in text: 024-11136

Date

February 13, 2020

Author

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Form

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Company

Virtuoso Surgical, Inc. (CIK 0001742075)

Letter

February 13, 2020 C. Mark Pickrell, Esq. General Counsel Virtuoso Surgical, Inc. 5701 Old Harding Pike, Suite 200 Nashville, TN 37205 Re:Virtuoso Surgical, Inc. Post-Qualification Amendment to Form 1-A Filed February 10, 2020 File No. 024-11136 Dear Mr. Pickrell: We have reviewed your amendment and do not have any comments. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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 Paul Fischer, Staff Attorney, at 202-551-3415 or Mary Beth Breslin, Legal Branch Chief, at 202-551-3625 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Clay, Esq.

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February 13, 2020
C. Mark Pickrell, Esq.
General Counsel
Virtuoso Surgical, Inc.
5701 Old Harding Pike, Suite 200
Nashville, TN 37205
Re:Virtuoso Surgical, Inc.
Post-Qualification Amendment to Form 1-A
Filed February 10, 2020
File No. 024-11136
Dear Mr. Pickrell:
            We have reviewed your amendment and do not have any comments.
            We will consider qualifying your offering statement at your request.  If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
            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 Paul Fischer, Staff Attorney, at 202-551-3415 or Mary Beth Breslin, Legal
Branch Chief, at 202-551-3625 with any  questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       David Clay, Esq.

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