CORRESP Filing
CARLSMED, INC.
Date: July 18, 2025 · CIK: 0001794546 · Accession: 0000950170-25-096880
AI Filing Summary & Sentiment
Reasoning
Letter
BofA Securities, Inc. One Bryant Park New York, NY 10036 Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 Piper Sandler & Co. 1251 Avenue of the Americas 39th Floor New York, New York 10020 July 18, 2025 VIA EDGAR Office of Industrial Applications and Services Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Augustin, Katherine Bagley, Tayyaba Shafique and Terence O’Brien Re: Carlsmed, Inc. Registration Statement on Form S-1, as amended Filed July 15, 2025 File No. 333‑288339 Acceleration Request Requested Date: July 22, 2025 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the representatives of the several underwriters (the “Representatives”), hereby join in the request of Carlsmed, Inc., a Delaware corporation (the “Company”), that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time, on July 22, 2025, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Morrison & Foerster LLP, may request by telephone to the staff of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and we have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus. [ Signature Page Follows ]
Very truly yours, BofA Securities, Inc. Goldman Sachs & Co. LLC Piper Sandler & Co. As Representatives of the several Underwriters BOFA SECURITIES, INC.
By:
/s/ Milton Hsu
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CORRESP 1 filename1.htm CORRESP BofA Securities, Inc. One Bryant Park New York, NY 10036 Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 Piper Sandler & Co. 1251 Avenue of the Americas 39th Floor New York, New York 10020 July 18, 2025 VIA EDGAR Office of Industrial Applications and Services Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Augustin, Katherine Bagley, Tayyaba Shafique and Terence O’Brien Re: Carlsmed, Inc. Registration Statement on Form S-1, as amended Filed July 15, 2025 File No. 333‑288339 Acceleration Request Requested Date: July 22, 2025 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the representatives of the several underwriters (the “Representatives”), hereby join in the request of Carlsmed, Inc., a Delaware corporation (the “Company”), that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time, on July 22, 2025, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Morrison & Foerster LLP, may request by telephone to the staff of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and we have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus. [ Signature Page Follows ] Very truly yours, BofA Securities, Inc. Goldman Sachs & Co. LLC Piper Sandler & Co. As Representatives of the several Underwriters BOFA SECURITIES, INC. By: /s/ Milton Hsu Name: Milton Hsu Title: Managing Director Goldman Sachs & Co. LLC By: /s/ Lyla Bibi Name: Lyla Bibi Title: Partner, Global Head of Healthcare ECM PIPER SANDLER & CO. By: /s/ Neil Riley Name: Neil Riley Title: Managing Director [ Signature Page to Underwriters’ Acceleration Request Letter ]