December 13, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Nicholas O’Leary |
Margaret Schwartz |
Re: | ProSomnus, Inc. Registration Statement on Form S-1 File No. 333-275241 |
Acceleration Request
Requested Date: | December 14, 2023 | |
Requested Time: | 4:30 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ProSomnus, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-275241) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Andrew Hoffman at (650) 849-3240 or Austin March at (512) 338-5410.
* * * *
Sincerely, | ||
PROSOMNUS, INC. | ||
/s/ Brian Dow | ||
Brian Dow | ||
Chief Financial Officer | ||
cc: | Leonard Liptak, ProSomnus, Inc. | |
Brian Dow, ProSomnus, Inc. | ||
Andrew Hoffman, Wilson Sonsini Goodrich & Rosati, P.C. | ||
Austin March, Wilson Sonsini Goodrich & Rosati, P.C. |
[Signature Page to Acceleration Request]