Paragon 28, Inc.
14445 Grasslands Drive
Englewood, CO 80012
November 3, 2022
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Conlon Danberg |
| Re: | Paragon 28, Inc. Registration Statement on Form S-3 (Registration No. 333-268082) |
To the addressee set forth above:
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-3 (Registration No. 333-268082) (the “Registration Statement”) of Paragon 28, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 5, 2022, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| PARAGON 28, INC. | ||
| By: | /s/ Jonathan Friedman | |
| Jonathan Friedman | ||
| General Counsel | ||
| cc: | Stephen Deitsch, Paragon 28, Inc. |
Shayne Kennedy, Latham & Watkins LLP
Ross McAloon, Latham & Watkins LLP
