TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 6, 2022 Craig Glynn Chief Financial Officer enVVeno Medical Corporation 70 Doppler Irvine, California 92618 Re: enVVeno Medical Corporation Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 28, 2022 File No. 001-38325 Dear Mr. Glynn: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Craig Glynn FirstName LastNameCraig Glynn enVVeno Medical Corporation Comapany May 6, 2022NameenVVeno Medical Corporation May 6, Page 2 2022 Page 2 FirstName LastName Form 10-K for the Fiscal Year Ended December 31, 2021 Exhibits 1. We note the certifications provided in Exhibits 31.1 and 31.2 do not include paragraph 4(b) referring to internal control over financial reporting after the end of the transition period that allows these omissions. Please amend the filing to provide revised certifications. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. This comment also applies to your Form 10-Q for the quarter ended March 31, 2022. In closing, 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. You may contact Tara Harkins at (202) 551-3639 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences