AEGIS CAPITAL CORP.
810 Seventh Avenue
New York,New York 10019
March28, 2017
VIAEDGAR
U.S. SecuritiesandExchange Commission
100FSt.,NE
Washington,D.C. 20549
Attention:TimBuckmiller
| Re: | Atossa GeneticsInc. | |
| Registration Statement on Form S-1 (File No. 333-216031) |
Ladiesand Gentlemen:
PursuanttoRule 461 of theGeneralRules andRegulations oftheU.S. Securities and Exchange Commissionunder theSecuritiesActof1933, as amended, AegisCapitalCorp., asrepresentativeoftheunderwriters,hereby requests acceleration of theeffective date oftheabove-referencedRegistration Statementsothat itwillbecomeeffective at 5:00 p.m.EasternTime onMarch28, 2017,oras soonthereafteras practicable.
Pursuantto Rule 460 undertheSecurities Act,please be advisedthattherewillbe distributed to eachunderwriter,whoisreasonablyanticipatedtobeinvited toparticipateinthedistributionof thesecurity,asmany copiesof the proposedformof preliminary prospectusasappearstobereasonabletosecure adequatedistributionofthe preliminaryprospectus.
Theundersigned confirmsthat ithascomplied withandwillcontinuetocomply with,andit hasbeeninformedorwillbe informedbyparticipatingdealersthattheyhave complied with orwillcomply with,Rule15c2-8promulgated under theSecurities Exchange Act of1934, as amended,inconnectionwith the above-referencedissue.
Very trulyyours,
AEGIS CAPITALCORP.
By: /s/ Thomas J. Higgins
Name: Thomas J. Higgins
Title: SVP, Investment Banking
