SEC Comment Letter 0000000000-23-013961 to ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Dec. 21, 2023 · CIK: 0001964979 · Accession: 0000000000-23-013961
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File numbers found in text: 333-276131
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United States securities and exchange commission logo
December 21, 2023
Shantanu Gaur
Chief Executive Officer
Allurion Technologies, Inc.
11 Huron Drive
Natick, MA 01760
Re:Allurion Technologies, Inc.
Registration Statement on Form S-1
Filed December 19, 2023
File No. 333-276131
Dear Shantanu Gaur:
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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Danielle M. Lauzon, Esq.