Dextera Surgical Inc.
900 Saginaw Drive
Redwood City, CA 94063
May 9, 2017
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attn: | Mr. Tom Jones |
| Re: | Dextera Surgical Inc. |
Form S-1 Registration Statement
Registration File No. 333-216625
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on May 11, 2017, at 4:05 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes each of Nancy Wojtas, Brett White, Ryan Spiers and Kristen Killian of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Very truly yours,
Dextera Surgical Inc.
By:/s/ Robert Y. Newell IV
Robert Y. Newell IV
Chief Financial Officer
cc: Nancy H. Wojtas.,Cooleyllp
