<SEC-DOCUMENT>9999999997-21-000818-index.html : 20210419
<SEC-HEADER>9999999997-21-000818.hdr.sgml : 20210419
<ACCEPTANCE-DATETIME>20210219144527
ACCESSION NUMBER:		9999999997-21-000818
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210322
ACTION DATE:               	20210322
RECEIVED DATE:           	20210219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLARITYTE, INC.
		CENTRAL INDEX KEY:			0001076682
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				061529524
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		1960 S. 4250 WEST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84104
		BUSINESS PHONE:		(800)-560-3983

	MAIL ADDRESS:	
		STREET 1:		1960 S. 4250 WEST
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>