Correspondence 0001193125-23-303932 from ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Dec. 27, 2023 · CIK: 0001964979 · Accession: 0001193125-23-303932
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276131
Letter
VIA EDGAR Office of Industrial Applications and Services Division of Corporation Finance Requested Date: December 29, 2023 Requested Time: 4:00 p.m. Eastern Time
Dear Mr. Danberg:
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 29, 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 1 filename1.htm CORRESP Allurion Technologies, Inc. 11 Huron Drive Natick, MA 01760 December 27, 2023 VIA EDGAR Conlon Danberg 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. 333-276131 Requested Date: December 29, 2023 Requested Time: 4:00 p.m. Eastern Time Dear Mr. Danberg: 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 29, 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