0001493152-21-008551.txt : 20210512 0001493152-21-008551.hdr.sgml : 20210512 20210412164021 ACCESSION NUMBER: 0001493152-21-008551 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Xtant Medical Holdings, Inc. CENTRAL INDEX KEY: 0001453593 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 205313323 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 664 CRUISER LANE CITY: BELGRADE STATE: MT ZIP: 59714 BUSINESS PHONE: 406-388-0480 MAIL ADDRESS: STREET 1: 664 CRUISER LANE CITY: BELGRADE STATE: MT ZIP: 59714 FORMER COMPANY: FORMER CONFORMED NAME: Bacterin International Holdings, Inc. DATE OF NAME CHANGE: 20100615 FORMER COMPANY: FORMER CONFORMED NAME: K KITZ INC DATE OF NAME CHANGE: 20090108 CORRESP 1 filename1.htm

 

 

664 Cruiser Lane

Belgrade, Montana 59714

(406) 388-0480

 

April 12, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, DC 20549

Attention: Deanna Virginio

 

  Re: Xtant Medical Holdings, Inc.
    Registration Statement on Form S-3
    Filed April 6, 2021
    File No. 333-255074
    Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Xtant Medical Holdings, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on April 14, 2021, or as soon thereafter as is practicable.

 

The Company requests that it be notified of such effectiveness by a telephone call to Emily Humbert of Fox Rothschild LLP at (612) 607-7076.

 

Thank you for your assistance in this matter. Should you have any questions, please call Ms. Humbert.

 

  Very truly yours,
   
  XTANT MEDICAL HOLDINGS, INC.
   
  /s/ Sean E. Browne
  Sean E. Browne
  President and Chief Executive Officer

 

cc: Amy E. Culbert, Esq.
  Emily Humbert, Esq.

 

 

 

 

 

GRAPHIC 2 corresp_001.jpg begin 644 corresp_001.jpg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