VAPOTHERM, INC.
100 Domain Drive
Exeter, New Hampshire 03833
July 30, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Heather Percival
| Re: | Vapotherm, Inc. |
Registration Statement on FormS-1 (FileNo. 333-232897) |
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vapotherm, Inc., a Delaware corporation (the “Company”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:30 p.m. Eastern Time on August 1, 2019, or as soon as possible thereafter. The Company hereby authorizes Thomas Danielski or Steve Wilcox of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
Please call Thomas Danielski of Ropes & Gray LLP, counsel to the Company, at(617) 235-4961 as soon as the registration statement has been declared effective.
[Signature page follows]
Very truly yours,
VAPOTHERM, INC. | ||
| By: | /s/ John Landry | |
| Name: | John Landry | |
| Title: | Chief Financial Officer | |
Signature Page to Acceleration Request
