0000000000-23-006090.txt : 20230929 0000000000-23-006090.hdr.sgml : 20230929 20230607163010 ACCESSION NUMBER: 0000000000-23-006090 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230607 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Medigus Ltd. CENTRAL INDEX KEY: 0001618500 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3 HANECHOSHET STREET, BUILDING B CITY: TEL AVIV STATE: L3 ZIP: 6971068 BUSINESS PHONE: 972722602211 MAIL ADDRESS: STREET 1: 3 HANECHOSHET STREET, BUILDING B CITY: TEL AVIV STATE: L3 ZIP: 6971068 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-23-040557 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M96T/BXQ>;FI1-0-*[Y&2&HG[YK548>SZ?3V_LTS:LP8FF,S+*J]FF_]\>O\# MHW11TPIE;F1S=')E86T*96YD;V)J"C$Q(# @;V)J"CP\+U1Y<&4O0V%T86QO M9R]086=E6TI+U1I=&QE*$UE9&EG=7,@3'1D+B!&+3,@3&5T M=&5R+G!D9BD^/@IE;F1O8FH*." P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O M9&4O5'EP92]/8FI3=&TO3&5N9W1H(#(R-2]&:7)S=" R.2].(#4^/G-T8 %/ MF2VY<;8,YUV"-D.4?&+V1?$KR^3_69XR6 ^'7J!"UC>^X%1I(U^+C>LXOE2A MLU[-?1T:YUNU=7[FH[OW3Z'*\-W\07IW3=SE$ET^"M?^L7G$FPS8S$#Z TSM MB7L*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 7, 2023 Liron Carmel Chief Executive Officer Medigus Ltd. 10 Hanechoshet, 4th Floor Tel-Aviv 6971072, Israel Re: Medigus Ltd. Registration Statement on Form F-3 Filed May 16, 2023 File No. 333-271984 Dear Liron Carmel: We have limited our review of your registration statement to the issue we have addressed in this comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form F-3 General 1. Refer to your Annual Report on Form 20-F filed on May 3, 2023 and note 21 to your consolidated financial statements where you disclose several recently completed acquisitions, including Scisparc Nutraceuticals, Fort, and Fuel Doctor, among others, but did not provide audited or pro-forma financial information. Please tell us how you considered these acquisitions, both individually and in the aggregate, in concluding that audited financial statements and pro-forma financial information was not required. As part of your response, consider Article 3-05 and Article 11 of Regulation S-X, Rule 1-02(w) of Regulation S-X, and Item 5(b)(1)(i) of Form F-3. Liron Carmel FirstName LastNameLiron Carmel Medigus Ltd. Comapany June 7, 2023NameMedigus Ltd. June 7, Page 2 2023 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Matthew Derby, Legal Branch Chief, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology