June 21, 2021
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: | Nudrat Salik Brian Cascio |
Division of Corporation Finance | |
Office of Life Sciences |
Re: | Miromatrix Medical Inc. | |
Registration Statement on Form S-1 (Registration No. 333-256649) | ||
Request for Acceleration of Effective Date |
Ladies and gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Miromatrix Medical Inc. (the “Company”) requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-256649) (the “Registration Statement”) to become effective on June 23, 2021 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Very truly yours, | ||
MIROMATRIX MEDICAL INC. | ||
By: | /s/ Jeff Ross | |
Name: | Jeff Ross | |
Title: | Chief Executive Officer |
cc: | Steven Kennedy, Esq., Faegre Drinker Biddle & Reath LLP Jonathan Zimmerman, Esq., Faegre Drinker Biddle & Reath LLP |