Withdrawal of a Registration Statement Withdrawal Request (rw Wd)
03 2월 2023 - 8:05PM
Edgar (US Regulatory)
February 2, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, NE
Washington, DC 20549
Attn: Abby Adams
Re: | ReShape
Lifesciences Inc.
Registration Statement
on Form S-1
Filed January 12,
2023
File No. 333-269207
|
Ladies and Gentlemen:
ReShape Lifesciences Inc. hereby respectfully requests that the Securities
and Exchange Commission (the “Commission”) consent to the withdrawal of the two letters that were filed under the submission
type Form RW on February 2, 2023 with respect to the above-referenced registration statement, with such withdrawal to be effective
immediately. While the substance of those filings, which were to withdraw the Company’s request to accelerate the effectiveness
of the above-referenced registration statement, was correct, the filings were incorrectly labeled as a Form RW and should have been
submitted as correspondence to the Commission. To be clear, the Company is not requesting to withdraw the above registration statement,
merely the two Form RWs that were incorrectly tagged.
If you have any questions regarding this letter, please contact Brett
Hanson, Fox Rothschild LLP, at (612) 607-7330.
Very truly yours,
/s/ Paul F. Hickey
Paul F. Hickey
President and Chief Executive Officer
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