CORRESP 1 filename1.htm avgr20220826_corresp.htm

 

Avinger, Inc.

400 Chesapeake Drive

Redwood City, CA 94063

 

August 26, 2022

 

VIA  EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Dorrie Yale

 

Re: Avinger, Inc. Registration Statement on Form S-1 (File No. 333-266987)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-266987) (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on August 30, 2022, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling Daniel Lyman at (801) 933-4028.

 

 

Very truly yours,

   
 

Avinger, Inc.

   
 

By:

/s/ Jeffrey M. Soinski

 

Name:

    Jeffrey M. Soinski

 

Title:

    Chief Executive Officer