SEC Comment Letter 0000000000-24-003732 to Tivic Health Systems, Inc. (TIVC, VBIO) (CIK 0001787740) (TIVC)

Tivic Health Systems, Inc. (TIVC, VBIO) (CIK 0001787740)
Date: April 8, 2024 · CIK: 0001787740 · Accession: 0000000000-24-003732

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File numbers found in text: 333-278383

Date

April 8, 2024

Author

Jennifer Ernst

Form

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Company

Tivic Health Systems, Inc. (TIVC, VBIO) (CIK 0001787740)

Letter

United States securities and exchange commission logo April 8, 2024 Jennifer Ernst Chief Executive Officer Tivic Health Systems, Inc. 25821 Industrial Blvd., Suite 100 Hayward, CA 94545 Re:Tivic Health Systems, Inc. Registration Statement on Form S-1 Filed March 29, 2024 File No. 333-278383 Dear Jennifer Ernst: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Christopher L. Tinen, Esq.

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United States securities and exchange commission logo
April 8, 2024
Jennifer Ernst
Chief Executive Officer
Tivic Health Systems, Inc.
25821 Industrial Blvd., Suite 100
Hayward, CA 94545
Re:Tivic Health Systems, Inc.
Registration Statement on Form S-1
Filed March 29, 2024
File No. 333-278383
Dear Jennifer Ernst:
            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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Christopher L. Tinen, Esq.

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