Correspondence 0001193125-23-275966 from Capstone Dental Pubco, Inc. (CIK 0001989397)
Capstone Dental Pubco, Inc. (CIK 0001989397)
Date: Nov. 13, 2023 · CIK: 0001989397 · Accession: 0001193125-23-275966
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File numbers found in text: 333-274297
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CORRESP 1 filename1.htm CORRESP CAPSTONE DENTAL PUBCO, INC. 154 Middlesex Turnpike Burlington, MA 01803 November 13, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration of Effectiveness Capstone Dental Pubco, Inc. (CIK No. 0001989397) Registration Statement on Form S-4 (File No. 333-274297) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstone Dental Pubco, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4, as amended (File No. 333-274297) (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Eastern Time, on November 13, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Should you have any questions regarding this letter, please do not hesitate to contact Derick Kaufmann at (610) 205-6038 or Mark Rosenstein at (610) 205-6050 of Stevens & Lee, counsel to the Company. Thank you for your assistance with this matter. [Remainder of Page Intentionally Blank] Sincerely, Capstone Dental Pubco, Inc. By: /s/ Amnon Tamir Amnon Tamir Chief Financial Officer