SWK Holdings Corporation
5956 Sherry Lane, Suite 650
Dallas, Texas 75225
September 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re | SWK Holdings Corporation | |
Registration Statement on Form S-1 (File No. 333-274511) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SWK Holdings Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-274511) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:30 PM, Eastern time, on September 28, 2023, or as soon as thereafter as is practicable.
Please contact Justin Platt, Esq. of Goodwin Procter LLP, counsel to the Company, at (212) 459-7340 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
Very truly yours, | |||
SWK Holdings Corporation | |||
By: | /s/ Joe D. Staggs | ||
Name: | Joe D. Staggs | ||
Title: | President and Chief Executive Officer | ||