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November 5, 2019
VIA EDGAR AND COURIER
Eric Atallah
Kevin Kuhar
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3030
Washington, DC 20549
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Re: |
Ra Medical Systems, Inc. |
File No. 001-38677
Ladies and Gentlemen:
This letter responds to the letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated October 25, 2019, to Andrew Jackson, Interim Chief Executive Officer and Chief Financial Officer of Ra Medical Systems, Inc. (the “Company”), regarding the Annual Report on Form 10-K for the fiscal year ended December 31, 2018 filed on March 15, 2019, and the Current Report on Form 8-K filed on August 12, 2019.
This letter sets forth the comment of the Staff in the comment letter (numbered in accordance with the comment letter) and, following the comment, the Company's response. Simultaneously with the filing of this letter, the Company is submitting via EDGAR this letter responding to the Staff’s comments.
Form 8-K filed August 12, 2019
Exhibit 99.1
Manufacturing Update
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1. |
We note your response to prior comment 3. Please confirm you will revise future filings to expand your disclosure and provide a robust and comprehensive discussion of the issues you encountered in the catheter manufacturing process and your policies for testing and impairing catheters during the production process consistent with your response to our comment. |
8961079_2.docx
Staff of the Securities and Exchange Commission
Re: Ra Medical Systems, Inc.
November 5, 2019
Page 2
Response: The Company acknowledges the Staff’s comment and confirms that the Company will revise future filings to expand its disclosure and provide a robust and comprehensive discussion of the issues the Company has encountered in the catheter manufacturing process and its policies for testing and impairing catheters during the production process that is substantially consistent with the Company’s response to the Staff’s comment.
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8961079_2.docx
Staff of the Securities and Exchange Commission
Re: Ra Medical Systems, Inc.
November 5, 2019
Page 3
If you require any additional information on these issues, or if we can provide you with any other information that will facilitate your continued review of this filing, please advise us at your earliest convenience. You may reach me at (760) 681-2515.
Sincerely,
RA MEDICAL SYSTEMS, INC.
/s/ Daniel L. Horwood
Daniel L. Horwood
General Counsel and Secretary
cc:Andrew Jackson, Ra Medical Systems, Inc.
Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C.
Bruce Rucks, Deloitte & Touche LLP
8961079_2.docx