0001104659-23-010050.txt : 20230203 0001104659-23-010050.hdr.sgml : 20230203 20230202200108 ACCESSION NUMBER: 0001104659-23-010050 CONFORMED SUBMISSION TYPE: RW WD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230203 DATE AS OF CHANGE: 20230202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ReShape Lifesciences Inc. CENTRAL INDEX KEY: 0001427570 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW WD SEC ACT: SEC FILE NUMBER: 333-269207 FILM NUMBER: 23583239 BUSINESS ADDRESS: STREET 1: 1001 CALLE AMANECER CITY: SAN CLEMENTE STATE: CA ZIP: 92673 BUSINESS PHONE: 949-429-6680 MAIL ADDRESS: STREET 1: 1001 CALLE AMANECER CITY: SAN CLEMENTE STATE: CA ZIP: 92673 FORMER COMPANY: FORMER CONFORMED NAME: OBALON THERAPEUTICS INC DATE OF NAME CHANGE: 20080220 RW WD 1 tm2233366d11_rww.htm RW WD

February 2, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

Attn: Abby Adams

Re:    

ReShape Lifesciences Inc.

Registration Statement on Form S-1

Filed January 12, 2023

File No. 333-269207

Ladies and Gentlemen:

ReShape Lifesciences Inc. hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the two letters that were filed under the submission type Form RW on February 2, 2023 with respect to the above-referenced registration statement, with such withdrawal to be effective immediately. While the substance of those filings, which were to withdraw the Company’s request to accelerate the effectiveness of the above-referenced registration statement, was correct, the filings were incorrectly labeled as a Form RW and should have been submitted as correspondence to the Commission. To be clear, the Company is not requesting to withdraw the above registration statement, merely the two Form RWs that were incorrectly tagged.

If you have any questions regarding this letter, please contact Brett Hanson, Fox Rothschild LLP, at (612) 607-7330.

Very truly yours,

/s/ Paul F. Hickey

Paul F. Hickey

President and Chief Executive Officer

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