Avinger, Inc.
400 Chesapeake Drive
Redwood City, CA 94063
June 22, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Irene Paik
Re: Avinger, Inc. – Registration Statement on Form S-1 (File No. 333-239177)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-239177), as amended (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on June 23, 2020, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling David Marx at (801) 933-7363.
| Very truly yours, | ||
|
| ||
| Avinger, Inc. | ||
|
| ||
| By: | /s/ Jeffrey M. Soinski | |
| Name: | Jeffrey M. Soinski | |
| Title: | Chief Executive Officer | |
