Correspondence 0001213900-24-076607 from PMGC Holdings Inc. (ELAB)
PMGC Holdings Inc.
Date: Sept. 6, 2024 · CIK: 0001840563 · Accession: 0001213900-24-076607
AI Filing Summary & Sentiment
Reasoning
Letter
Via EDGAR Division of Corporation Finance Office of Life Sciences Attn: Mr. Campbell / Ms. Hayes Re: Elevai Labs Inc. Draft Registration Statement on Form S-1 Submitted August 16, 2024 CIK No. 0001840563
Dear Mr. Campbell and Ms. Hayes:
On behalf of Elevai Labs Inc. (the “Company”), we have set forth below responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in its letter of August 22, 2024 with respect to the Company’s Draft Registration Statement on Form S-1 (the “DRS”) as noted above.
For your convenience, the text of the Staff’s comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page numbers in the responses are references to the page numbers in the Registration Statement on Form S-1 (the “Form S-1”) filed concurrently with the submission of this letter in response to the Staff’s comments.
Draft Registration Statement on Form S-1 filed August 16, 2024
Cover Page
1. Please revise the prospectus cover page to disclose the termination date of the offering. See Item 501(b)(8)(iii) of Regulation S-K.
Please be advised that the Company has revised the applicable item as requested.
We trust that the above is responsive to your comments.
Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at 646-838-1310.
Sincerely,
/s/ Ross Carmel
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CORRESP
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filename1.htm
September 6, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Mr. Campbell / Ms. Hayes
Re:
Elevai Labs Inc.
Draft Registration Statement on Form S-1 Submitted August 16, 2024
CIK No. 0001840563
Dear Mr. Campbell and Ms. Hayes:
On behalf of Elevai Labs Inc. (the “Company”),
we have set forth below responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the
“SEC”) contained in its letter of August 22, 2024 with respect to the Company’s Draft Registration Statement on Form
S-1 (the “DRS”) as noted above.
For your convenience, the text of the Staff’s
comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page numbers
in the responses are references to the page numbers in the Registration Statement on Form S-1 (the “Form S-1”) filed concurrently
with the submission of this letter in response to the Staff’s comments.
Draft Registration Statement on Form S-1 filed
August 16, 2024
Cover Page
1. Please revise the prospectus cover page
to disclose the termination date of the offering. See Item 501(b)(8)(iii) of Regulation S-K.
Please be advised that the Company has revised
the applicable item as requested.
We trust that the above is responsive to your
comments.
Should you have any questions relating to the
foregoing or wish to discuss any aspect of the Company’s filing, please contact me at 646-838-1310.
Sincerely,
/s/ Ross Carmel
Ross Carmel, Esq.
Sichenzia Ross Ference Carmel LLP
1185
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