Correspondence 0001493152-24-029992 from DataMeds AI, Inc. (WGRX)
DataMeds AI, Inc.
Date: Aug. 2, 2024 · CIK: 0002030763 · Accession: 0001493152-24-029992
AI Filing Summary & Sentiment
File numbers found in text: 333-280945
Show Raw Text
CORRESP
1
filename1.htm
Dykema
Gossett PLLC
111
E. Kilbourn Ave.
Suite
1050
Milwaukee,
WI 53202
www.dykema.com
Tel:
414-488-7300
Kate
Bechen
Direct
Dial: (414) 488-7333
Email:
KBechen@dykema.com
August
2, 2024
U.S.
Securities and Exchange Commission
Division
of Corporate Finance
Office
of Trade & Services
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Rucha
Pandit
Re:
Danam
Health, Inc.
Registration
Statement on Form S-1
Filed
July 22, 2024
File
No. 333-280945
Dear
Ms. Pandit:
This
response letter (this “Response”) is submitted on behalf of Danam Health, Inc. (the “Company”)
in response to the comment that the Company received from the staff of the Division of Corporation Finance (the “Staff”)
of the U.S. Securities and Exchange Commission (the “SEC”) in a letter addressed to Mr. Canning, dated August 1, 2024
(the “Comment Letter”), with respect to the Company’s registration statement on Form S-1 (the “Registration
Statement”), filed with the SEC on July 22, 2024. The Company is concurrently submitting a first amendment to the Registration
Statement (“Amendment No. 1”), which reflects the changes discussed in this Response that the Company made to address
the Staff’s comment.
For
reference purposes, the Staff’s comment from the Comment Letter is set forth in bold text below, followed by the Company’s
response. The response below is based on information provided to Dykema Gossett PLLC by the Company.
Our
initial review of your registration statement indicates that it fails to comply with the requirements of the Securities Act of 1933,
the rules and regulations thereunder and the requirements of the form. More specifically, the registration statement does not include
interim unaudited financials for the three months ended March 31, 2024.
Response:
In response the Staff’s comment, the Company has revised the Registration Statement to include interim unaudited financial
statements for the three months ended March 31, 2024.
* * *
California | Illinois | Michigan | Minnesota | Texas | Washington, D.C.
| Wisconsin
U.S. Securities and Exchange Commission
Division of Corporate Finance
August 2, 2024
Page 2
Thank
you for your review and consideration of the matters set forth in this Response and in Amendment No. 1. If you have any questions, please
contact the undersigned at (414) 488-7333 or KBechen@dykema.com.
Sincerely,
Dykema
Gossett PLLC
/s/
Kate Bechen
Kate
Bechen, Esq.
cc:
Tim
Canning
Chief
Executive Officer
Danam
Health, Inc.