Correspondence 0001193125-26-013099 from ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Jan. 14, 2026 · CIK: 0001964979 · Accession: 0001193125-26-013099
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292660
Letter
Re: Allurion Technologies, Inc.
VIA EDGAR
January 14, 2026
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Acceleration Request for Registration Statement on Form S-3
File No. 333-292660
Ladies and Gentlemen,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Allurion Technologies, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 16, 2026 at 5:30 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. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Jeffrey Letalien at (212) 459-7203.
If you have any questions regarding this request, please contact Jeffrey Letalien of Goodwin Procter LLP at (212) 459-7203.
Sincerely,
ALLURION TECHNOLOGIES, INC.
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CORRESP 1 filename1.htm CORRESP VIA EDGAR January 14, 2026 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: Allurion Technologies, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-292660 Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Allurion Technologies, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 16, 2026 at 5:30 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. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Jeffrey Letalien at (212) 459-7203. If you have any questions regarding this request, please contact Jeffrey Letalien of Goodwin Procter LLP at (212) 459-7203. Sincerely, ALLURION TECHNOLOGIES, INC. /s/ Brendan Gibbons Brendan Gibbons Chief Legal Officer cc: Shantanu Gaur, Allurion Technologies, Inc. Jeffrey Letalien, Goodwin Procter LLP