vive20150220_corresp.htm

0001437749-15-003108.txt : 20150514 0001437749-15-003108.hdr.sgml : 20150514 20150220155427 ACCESSION NUMBER: 0001437749-15-003108 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIVEVE MEDICAL, INC. CENTRAL INDEX KEY: 0000879682 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 043153858 STATE OF INCORPORATION: B0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 COMMERCIAL STREET CITY: SUNNYVALE STATE: CA ZIP: 94086 BUSINESS PHONE: 4085301900 MAIL ADDRESS: STREET 1: 150 COMMERCIAL STREET CITY: SUNNYVALE STATE: CA ZIP: 94086 FORMER COMPANY: FORMER CONFORMED NAME: PLC SYSTEMS INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm vive20150220_corresp.htm

Viveve Medical, Inc.

150 Commercial Street

Sunnyvale, CA 94086

Telephone: (408) 530-1900

Fax: (408) 530-1919

February 20, 2015

VIA EDGAR CORRESPONDENCE

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Amanda Ravitz, Assistant Director

Re:

Viveve Medical, Inc.

Registration Statement on Form S-1 (File No. 333-200458)

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to the acceleration request of Viveve Medical, Inc. (the "Company"), filed as correspondence via EDGAR on February 18, 2015, in which the Company requested the acceleration of the effective date of the above-referenced Registration Statement as of Friday, February 20, 2015, at 4:00 P.M. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. At this time, the Company hereby formally withdraws its request for acceleration of the effective date.

	Sincerely,

	Viveve Medical, Inc.

	By:	/s/ Scott Durbin
		Scott Durbin Chief Financial Officer

cc:	Kevin Friedmann, Richardson & Patel LLP Melanie Figueroa, Richardson & Patel LLP