VAPOTHERM, INC.
100 Domain Drive
Exeter, New Hampshire 03833
February 10, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Jordan Nimitz |
| Re: | Vapotherm, Inc. Registration Statement on Form S-3 (File No. 333-269561) |
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Vapotherm, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-269561) (the “Registration Statement”), so that it will be declared effective at 4:00 p.m. Eastern Time on February 13, 2023, or as soon as possible thereafter. The Company hereby authorizes Tom Danielski, counsel to the Company, to orally modify or withdraw this request for acceleration.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Tom Danielski of Ropes & Gray LLP, counsel to the Company, at (617) 235-4961.
| Very truly yours, | ||
| VAPOTHERM, INC. | ||
| By: | /s/ John Landry | |
| John Landry | ||
| Chief Financial Officer | ||
