0001437749-19-017305.txt : 20190923 0001437749-19-017305.hdr.sgml : 20190923 20190822173148 ACCESSION NUMBER: 0001437749-19-017305 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Soliton, Inc. CENTRAL INDEX KEY: 0001548187 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 364729076 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5304 ASHBROOK DRIVE CITY: HOUSTON STATE: TX ZIP: 77081 BUSINESS PHONE: 832-661-3453 MAIL ADDRESS: STREET 1: 5304 ASHBROOK DRIVE CITY: HOUSTON STATE: TX ZIP: 77081 CORRESP 1 filename1.htm soly20190821_corresp.htm

 

August 22, 2019

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

 

Re:

Soliton, Inc.

Registration Statement on Form S-1

Registration No. 333-232483

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Soliton, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on August 23, 2019, or as soon thereafter as possible on such date.

 

 

 

Very truly yours,

 
     
  Soliton, Inc.  

 

 

 

 

 

 

 

 

 

By:

/s/ Lori Bisson

 

 

 

Name: Lori Bisson

 

 

 

Title: Chief Financial Officer