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SEC Comment Letter 0000000000-23-002443 to Onconetix, Inc. (ONCO)

Onconetix, Inc.
Date: March 13, 2023 · CIK: 0001782107 · Accession: 0000000000-23-002443

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File numbers found in text: 333-270383

Date
March 13, 2023
Author
Tim Buchmiller
Form
UPLOAD
Company
Onconetix, Inc.

Letter

United States securities and exchange commission logo March 13, 2023 Joseph Hernandez Chief Executive Officer Blue Water Vaccines Inc. 201 E. Fifth Street, Suite 1900 Cincinnati, Ohio 45202 Re:Blue Water Vaccines Inc. Registration Statement on Form S-3 Filed March 9, 2023 File No. 333-270383 Dear Joseph Hernandez: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jessica Yuan, Esq.

Show Raw Text
United States securities and exchange commission logo
March 13, 2023
Joseph Hernandez
Chief Executive Officer
Blue Water Vaccines Inc.
201 E. Fifth Street, Suite 1900
Cincinnati, Ohio 45202
Re:Blue Water Vaccines Inc.
Registration Statement on Form S-3
Filed March 9, 2023
File No. 333-270383
Dear Joseph Hernandez:
            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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jessica Yuan, Esq.