Correspondence 0001104659-23-125685 from ProSomnus, Inc. (CIK 0001934064)
ProSomnus, Inc. (CIK 0001934064)
Date: Dec. 13, 2023 · CIK: 0001934064 · Accession: 0001104659-23-125685
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File numbers found in text: 333-275241
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CORRESP
1
filename1.htm
December 13, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas O’Leary
Margaret Schwartz
Re: ProSomnus, Inc.
Registration Statement on Form S-1
File No. 333-275241
Acceleration Request
Requested Date:
December 14, 2023
Requested Time:
4:30 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, ProSomnus, Inc. (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-l (File No. 333-275241) (the “Registration Statement”) be declared effective
at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel
may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once
the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich &
Rosati, P.C., by calling Andrew Hoffman at (650) 849-3240 or Austin March at (512) 338-5410.
* * * *
Sincerely,
PROSOMNUS, INC.
/s/ Brian Dow
Brian Dow
Chief Financial Officer
cc:
Leonard Liptak, ProSomnus, Inc.
Brian Dow, ProSomnus, Inc.
Andrew Hoffman, Wilson Sonsini Goodrich & Rosati, P.C.
Austin March, Wilson Sonsini Goodrich & Rosati, P.C.
[Signature Page to Acceleration Request]