0001104659-23-067109.txt : 20230703 0001104659-23-067109.hdr.sgml : 20230703 20230601164915 ACCESSION NUMBER: 0001104659-23-067109 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ProSomnus, Inc. CENTRAL INDEX KEY: 0001934064 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5675 GIBRALTAR AVENUE CITY: PLEASANTON STATE: CA ZIP: 94588 BUSINESS PHONE: 844-537-5337 MAIL ADDRESS: STREET 1: 5675 GIBRALTAR AVENUE CITY: PLEASANTON STATE: CA ZIP: 94588 FORMER COMPANY: FORMER CONFORMED NAME: LAAA Merger Corp. DATE OF NAME CHANGE: 20220615 CORRESP 1 filename1.htm

ProSomnus, Inc.

5675 Gibraltar Drive,

Pleasanton, CA 94588

June 1, 2023

VIA EDGAR

Margaret Schwartz

Jordan Nimitz

U.S. Securities and Exchange Commission 100 F Street, NE

Washington, D.C. 20549

Attn:

Margaret Schwartz

Re:	ProSomnus, Inc.

Registration Statement on Form S-1

Filed January 9, 2023, as amended February 10, 2023, May 12, 2023 and May 30, 2023

File No. 333-269156

Dear Ms. Schwartz:

ProSomnus, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on June 2, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.

	Very truly yours,

	PROSOMNUS, INC.

	By:	/s/ Brian Dow
		Brian Dow
		Chief Financial Officer

Cc:	Jonathan Talcott, Nelson Mullins Riley & Scarborough LLP

Peter Strand, Nelson Mullins Riley & Scarborough LLP

[Signature Page to Company Acceleration Request]