0001104659-16-159627.txt : 20170112 0001104659-16-159627.hdr.sgml : 20170112 20161129172817 ACCESSION NUMBER: 0001104659-16-159627 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LPATH, INC CENTRAL INDEX KEY: 0001251769 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 161630142 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1120 SOUTH CAPITAL OF TX HWY STREET 2: BUILDING 1 SUITE 300 CITY: AUSTIN STATE: TX ZIP: 78746 BUSINESS PHONE: 512-279-5100 MAIL ADDRESS: STREET 1: 1120 SOUTH CAPITAL OF TX HWY STREET 2: BUILDING 1 SUITE 300 CITY: AUSTIN STATE: TX ZIP: 78746 FORMER COMPANY: FORMER CONFORMED NAME: LPATH, INC DATE OF NAME CHANGE: 20060316 FORMER COMPANY: FORMER CONFORMED NAME: LPATH INC DATE OF NAME CHANGE: 20051202 FORMER COMPANY: FORMER CONFORMED NAME: NEIGHBORHOOD CONNECTIONS INC DATE OF NAME CHANGE: 20040323 CORRESP 1 filename1.htm

 

LPATH, INC.

 

November 29, 2016

 

VIA EDGAR

 

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 4546

Washington, D.C. 20549

 

Attention:                                         Suzanne Hayes, Assistant Director

Joseph McCann, Senior Counsel

Josh Samples, Senior Counsel

 

Re:                             Acceleration Request of Lpath, Inc.

Registration Statement on Form S-4, as amended
Filed on October 11, 2016 (File No. 333-214059)

 

Ladies and Gentlemen:

 

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Lpath, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action  to cause the above-referenced Registration Statement on Form S-4 to become effective on Thursday, December 1, 2016, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

 

Thank you for your assistance.  If you should have any questions, please contact Jeff Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, at (858) 436-8064.

 

 

Very truly yours,

 

 

 

 

 

/s/ Gary J.G. Atkinson

 

Gary J.G. Atkinson

 

Interim Chief Executive Officer and Chief Financial Officer

 

Lpath, Inc.