SEC Comment Letter 0000000000-26-000472 to ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Jan. 14, 2026 · CIK: 0001964979 · Accession: 0000000000-26-000472
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292660
Letter
January 14, 2026 Shantanu Gaur Chief Executive Officer Allurion Technologies, Inc. 11 Huron Drive Natick, MA 01760 Re:Allurion Technologies, Inc. Registration Statement on Form S-3 Filed January 9, 2025 File No. 333-292660 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Jeffrey Letalien, Esq.
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January 14, 2026
Shantanu Gaur
Chief Executive Officer
Allurion Technologies, Inc.
11 Huron Drive
Natick, MA 01760
Re:Allurion Technologies, Inc.
Registration Statement on Form S-3
Filed January 9, 2025
File No. 333-292660
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jeffrey Letalien, Esq.