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SEC Comment Letter 0000000000-22-013804 to Rani Therapeutics Holdings, Inc. (RANI)

Rani Therapeutics Holdings, Inc.
Date: Dec. 22, 2022 · CIK: 0001856725 · Accession: 0000000000-22-013804

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File numbers found in text: 333-268855

Date
December 22, 2022
Author
Talat Imran
Form
UPLOAD
Company
Rani Therapeutics Holdings, Inc.

Letter

United States securities and exchange commission logo December 22, 2022 Talat Imran Chief Executive Officer Rani Therapeutics Holdings, Inc. 2051 Ringwood Avenue San Jose, CA 95131 Re:Rani Therapeutics Holdings, Inc. Registration Statement on Form S-3 Filed December 16, 2022 File No. 333-268855 Dear Talat Imran: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Josh Seidenfeld, Esq.

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United States securities and exchange commission logo
December 22, 2022
Talat Imran
Chief Executive Officer
Rani Therapeutics Holdings, Inc.
2051 Ringwood Avenue
San Jose, CA 95131
Re:Rani Therapeutics Holdings, Inc.
Registration Statement on Form S-3
Filed December 16, 2022
File No. 333-268855
Dear Talat Imran:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Josh Seidenfeld, Esq.