0001493152-23-030753.txt : 20231003 0001493152-23-030753.hdr.sgml : 20231003 20230831135347 ACCESSION NUMBER: 0001493152-23-030753 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sharps Technology Inc. CENTRAL INDEX KEY: 0001737995 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 823751728 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 105 MAXESS ROAD STREET 2: STE. 124 CITY: MELVILLE STATE: NY ZIP: 11747 BUSINESS PHONE: (631) 574 -4436 MAIL ADDRESS: STREET 1: 105 MAXESS ROAD STREET 2: STE. 124 CITY: MELVILLE STATE: NY ZIP: 11747 CORRESP 1 filename1.htm

Sharps Technology, Inc.

105 Maxess Road

Melville, NY 11747

(631) 574-4436

August 31, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

	Re:	Sharps Technology, Inc.
		Registration Statement on Form S-3
		Filed August 29, 2023
		File No. 333-274146

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sharps Technology, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00 AM Eastern Time, September 5, 2023, or as soon as practicable thereafter.

	Very truly yours,

	Sharps Technology, Inc.

	By:	/s/ Robert M. Hayes
		Robert M. Hayes
		Chief Executive Officer