Correspondence 0001213900-23-041703 from OS Therapies Inc (OSTX)
OS Therapies Inc
Date: May 22, 2023 · CIK: 0001795091 · Accession: 0001213900-23-041703
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271034
Letter
EMAIL: SFeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
May 22,
VIA EDGAR AND ELECTRONIC MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3628
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Joe McCann, Esq.
Office of Life Sciences
Re: OS Therapies Incorporated
Amendment No. 3 to the Registration Statement
on Form S-1 File No. 333-271034
Ladies and Gentlemen:
On behalf of OS Therapies Incorporated, a Delaware corporation (the “Company”), we are hereby filing in electronic format through EDGAR with the U.S. Securities and Exchange Commission (the “SEC”), pursuant to the Securities Act of 1933, as amended, one complete copy of the Company’s Amendment No. 3 to the Registration Statement on Form S-1 (the “Registration Statement”), including one complete copy of the exhibits listed as filed therewith.
The Registration Statement includes unaudited interim financial statements, and related disclosure, for the three months ended March 31, 2023.
Courtesy copies of this letter and the Registration Statement (as marked to reflect changes), together with all exhibits, are being provided by email directly to the staff for its convenience (attention: Joe McCann, Esq.) in the review of the foregoing documents.
* * *
Based on conversations with the underwriters, the Company and the lead underwriter would like to submit requests for acceleration of effectiveness of the Registration Statement during the week of May 22, 2023 in order to meet the Company’s ultimate goal of having the Registration Statement declared effective by the SEC before the end of May. The Company respectfully requests the staff’s review of the Registration Statement to coincide with this timing.
The remainder of the exhibits to the Registration Statement have been included in this filing, and the changes that were made to the Registration Statement, other than the inclusion of the unaudited interim financial statements, and related disclosure, for the three months ended March 31, 2023, are minimal. Accordingly, we believe that all information, including the exhibits to the Registration Statement, have been provided to the staff.
Kindly address any comments or questions that you may have concerning this letter or the enclosed materials to Paul A. Romness, MPH, the Chief Executive Officer of the Company (tel.: (703) 541-9811), or me (tel.: (212) 451-2234).
Very truly yours,
/s/ Spencer G. Feldman
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filename1.htm
EMAIL: SFeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
May 22,
2023
VIA EDGAR AND ELECTRONIC MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3628
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Joe McCann, Esq.
Office of Life Sciences
Re: OS Therapies Incorporated
Amendment No. 3 to the Registration Statement
on Form S-1 File No. 333-271034
Ladies and Gentlemen:
On behalf of OS Therapies
Incorporated, a Delaware corporation (the “Company”), we are hereby filing in electronic format through EDGAR with the U.S.
Securities and Exchange Commission (the “SEC”), pursuant to the Securities Act of 1933, as amended, one complete copy of the
Company’s Amendment No. 3 to the Registration Statement on Form S-1 (the “Registration Statement”), including one
complete copy of the exhibits listed as filed therewith.
The Registration Statement
includes unaudited interim financial statements, and related disclosure, for the three months ended March 31, 2023.
Courtesy copies of this letter
and the Registration Statement (as marked to reflect changes), together with all exhibits, are being provided by email directly to the
staff for its convenience (attention: Joe McCann, Esq.) in the review of the foregoing documents.
* * *
Based on conversations with
the underwriters, the Company and the lead underwriter would like to submit requests for acceleration of effectiveness of the Registration
Statement during the week of May 22, 2023 in order to meet the Company’s ultimate goal of having the Registration Statement declared
effective by the SEC before the end of May. The Company respectfully requests the staff’s review of the Registration Statement to
coincide with this timing.
The remainder of the exhibits
to the Registration Statement have been included in this filing, and the changes that were made to the Registration Statement, other than
the inclusion of the unaudited interim financial statements, and related disclosure, for the three months ended March 31, 2023, are minimal.
Accordingly, we believe that all information, including the exhibits to the Registration Statement, have been provided to the staff.
Kindly address any comments
or questions that you may have concerning this letter or the enclosed materials to Paul A. Romness, MPH, the Chief Executive Officer of
the Company (tel.: (703) 541-9811), or me (tel.: (212) 451-2234).
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
cc:
Jimmy McNamara, Esq.
Paul A. Romness, MPH
Mr. Keith Moore
Cavas Pavri, Esq.