PolarityTE, Inc.
1960 S. 4250 West
Salt Lake City, UT 84104
June 27, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Alan Campbell
Re: PolarityTE, Inc. – Registration Statement on Form S-1 (File No. 333-265693)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-265693) of PolarityTE, Inc. (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on June 30, 2022, or as soon thereafter as is practicable.
Please contact the undersigned at (385) 266-3151 to provide notice of effectiveness, or if you have any questions or concerns regarding this letter.
| Very truly yours, | ||
| PolarityTE, Inc. | ||
| By: | /s/ Mark Lehman | |
| Name: | Mark Lehman | |
| Title: | Chief Legal Officer | |
