SEC Comment Letter 0000000000-23-000667 to IMPACT BIOMEDICAL INC. (IBO)
IMPACT BIOMEDICAL INC.
Date: Jan. 20, 2023 · CIK: 0001834105 · Accession: 0000000000-23-000667
AI Filing Summary & Sentiment
File numbers found in text: 333-253037
Letter
United States securities and exchange commission logo January 20, 2023 Heng Fai Ambrose Chan Chief Executive Officer Impact BioMedical, Inc. 275 Wiregrass Pkwy West Henrietta, NY 14586 Re:Impact BioMedical, Inc. Amendment No. 7 to Registration Statement on Form S-1 Filed January 9, 2023 File No. 333-253037 Dear Heng Fai Ambrose Chan: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 3, 2023 letter. Amendment No. 7 to Form S-1 filed January 9, 2023 Capitalization, page 17 1.Your "Total capitalization" line item does not appear mathematically accurate. Please advise us or revise your filing accordingly.
FirstName LastNameHeng Fai Ambrose Chan Comapany NameImpact BioMedical, Inc. January 20, 2023 Page 2 FirstName LastName Heng Fai Ambrose Chan Impact BioMedical, Inc. January 20, 2023 Page 2 You may contact Eric Atallah at 202-551-3663 or Mary Mast at 202-551-3613 if you have questions regarding comments on the financial statements and related matters. Please contact Jordan Nimitz at 202-551-5831 or Tim Buchmiller at 202-551-3635 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Darrin M. Ocasio, Esq.
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United States securities and exchange commission logo
January 20, 2023
Heng Fai Ambrose Chan
Chief Executive Officer
Impact BioMedical, Inc.
275 Wiregrass Pkwy
West Henrietta, NY 14586
Re:Impact BioMedical, Inc.
Amendment No. 7 to Registration Statement on Form S-1
Filed January 9, 2023
File No. 333-253037
Dear Heng Fai Ambrose Chan:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our January 3, 2023 letter.
Amendment No. 7 to Form S-1 filed January 9, 2023
Capitalization, page 17
1.Your "Total capitalization" line item does not appear mathematically accurate. Please
advise us or revise your filing accordingly.
FirstName LastNameHeng Fai Ambrose Chan
Comapany NameImpact BioMedical, Inc.
January 20, 2023 Page 2
FirstName LastName
Heng Fai Ambrose Chan
Impact BioMedical, Inc.
January 20, 2023
Page 2
You may contact Eric Atallah at 202-551-3663 or Mary Mast at 202-551-3613 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jordan Nimitz at 202-551-5831 or Tim Buchmiller at 202-551-3635 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Darrin M. Ocasio, Esq.