SEC Comment Letter for Valion Bio, (VBIO) — Jan 5, 2026
Valion Bio, Inc.
Date: Jan. 5, 2026 · CIK: 0001787740 · Accession: 0000000000-26-000086
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292467
Letter
Re: Tivic Health Systems, Inc. Registration Statement on Form S-3 Filed December 29, 2025 File No. 333-292467 Dear Jennifer Ernst:
January 5, 2026
Jennifer Ernst Chief Executive Officer Tivic Health Systems, Inc. 47685 Lakeview Blvd. Fremont, CA 94538
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: Christopher Tinen, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 5, 2026 Jennifer Ernst Chief Executive Officer Tivic Health Systems, Inc. 47685 Lakeview Blvd. Fremont, CA 94538 Re: Tivic Health Systems, Inc. Registration Statement on Form S-3 Filed December 29, 2025 File No. 333-292467 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Christopher Tinen, Esq. </TEXT> </DOCUMENT>