0001493152-17-008690.txt : 20180425 0001493152-17-008690.hdr.sgml : 20180425 20170808181034 ACCESSION NUMBER: 0001493152-17-008690 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLARITYTE, INC. CENTRAL INDEX KEY: 0001076682 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 061529524 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1960 S 4250 W CITY: SALT LAKE CITY STATE: UT ZIP: 84104 BUSINESS PHONE: (385) 237-2279 MAIL ADDRESS: STREET 1: 1960 S 4250 W CITY: SALT LAKE CITY STATE: UT ZIP: 84104 FORMER COMPANY: FORMER CONFORMED NAME: MAJESCO ENTERTAINMENT CO DATE OF NAME CHANGE: 20050427 FORMER COMPANY: FORMER CONFORMED NAME: MAJESCO HOLDINGS INC DATE OF NAME CHANGE: 20040416 FORMER COMPANY: FORMER CONFORMED NAME: CONNECTIVCORP DATE OF NAME CHANGE: 20010815 CORRESP 1 filename1.htm

PolarityTE, Inc.
615 Arapeen Drive
Salt Lake City, UT 84108
(732) 225-8910

August 8, 2017

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

	Re:	PolarityTE, Inc.
		Registration Statement on Form S-3
		File No. 333-219202

Ladies and Gentlemen:

PolarityTE, Inc. respectfully requests that the acceleration request submitted to the Securities and Exchange Commission on August 7, 2017 relating to the above referenced Registration Statement be withdrawn.

Very truly yours,

POLARITYTE, INC.

By:	/s/ John Stetson
Name:	John Stetson
Title:	Chief Financial Officer