Avinger, Inc.
400 Chesapeake Drive
Redwood City, CA 94063
August 26, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Dorrie Yale
Re: Avinger, Inc. – Registration Statement on Form S-1 (File No. 333-266987)
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. 333-266987) (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on August 30, 2022, 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 Daniel Lyman at (801) 933-4028.
Very truly yours, | ||
Avinger, Inc. | ||
By: | /s/ Jeffrey M. Soinski | |
Name: | Jeffrey M. Soinski | |
Title: | Chief Executive Officer | |
