February 12, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Heather Percival
Amanda Ravitz
Re: Avinger, Inc.
Registration Statement on Form S-1
File No. 333-222517
Acceleration Request
Requested Date: February 13, 2018
Requested Time: 4:30 PM Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Avinger, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-222517) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Philip H. Oettinger of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Philip H. Oettinger of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (650) 565-3564. Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Philip H. Oettinger via facsimile at (650) 493-6811.
Please direct any questions or comments regarding this acceleration request to Philip H. Oettinger at (650) 565-3564.
*****
