Correspondence 0001193125-23-015156 from Tivic Health Systems, Inc. (TIVC, VBIO) (CIK 0001787740) (TIVC)
Tivic Health Systems, Inc. (TIVC, VBIO) (CIK 0001787740)
Date: Jan. 25, 2023 · CIK: 0001787740 · Accession: 0001193125-23-015156
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File numbers found in text: 333-268010
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CORRESP 1 filename1.htm CORRESP Tivic Health Systems, Inc. 25821 Industrial Blvd., Suite 100 Hayward, CA 94545 (888) 276-6888 January 25, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Tivic Health Systems, Inc. Registration Statement on Form S-1, as amended File No. 333-268010 WITHDRAWAL OF REQUEST FOR ACCELERATION—REGISTRATION STATEMENT ON FORM S-1, AS AMENDED (FILE NO. 333-268010) Ladies and Gentleman: Reference is made to our letter, filed as correspondence via EDGAR on January 24, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Wednesday, January 25, 2023 at 5:00 p.m., Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date. Should you have any questions regarding this request for withdrawal, please contact Christopher Tinen of Procopio, Cory, Hargreaves & Savitch LLP by telephone at (858) 720-6320. Very Truly Yours, Tivic Health Systems, Inc. By: /s/ Jennifer Ernst Name: Jennifer Ernst Title: Chief Executive Officer