Correspondence 0001193125-23-295135 from ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Dec. 14, 2023 · CIK: 0001964979 · Accession: 0001193125-23-295135
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274564
Letter
VIA EDGAR Office of Industrial Applications and Services Division of Corporation Finance Requested Date: December 15, 2023 Requested Time: 4:00 p.m. Eastern Time
Dear Mr. Grana:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allurion Technologies, Inc. hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to December 15, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Paul R. Rosie at (617) 570-1724. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Paul R. Rosie, by email at PRosie@goodwinlaw.com.
If you have any questions regarding this request, please contact Paul R. Rosie of Goodwin Procter LLP at (617) 570-1724.
Sincerely,
Allurion Technologies, Inc.
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CORRESP
Allurion Technologies, Inc.
11 Huron Drive
Natick,
MA 01760
December 14, 2023
VIA EDGAR
Juan Grana
Katherine Bagley
Office of Industrial Applications and Services
Division of
Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Allurion Technologies, Inc.
Acceleration Request for Registration Statement on Form S-1
File No. 333-274564
Requested Date:
December 15, 2023
Requested Time:
4:00 p.m. Eastern Time
Dear Mr. Grana:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allurion Technologies, Inc. hereby requests that the effective date of the
above-referenced registration statement (the “Registration Statement”) be accelerated to December 15, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP,
request by telephone that such Registration Statement be declared effective at some other time.
Once the Registration Statement is
effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Paul R. Rosie at (617) 570-1724. We also respectfully request that a copy of the written order from the Securities
and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Paul R. Rosie, by email at PRosie@goodwinlaw.com.
If you have any questions regarding this request, please contact Paul R. Rosie of Goodwin Procter LLP at (617)
570-1724.
Sincerely,
Allurion Technologies, Inc.
/s/ Shantanu Gaur
Shantanu Gaur
Chief Executive Officer
cc: Danielle M. Lauzon, Esq., Goodwin Procter LLP
Paul R. Rosie, Esq., Goodwin Procter LLP