February 20, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Virtuoso Surgical, Inc. Withdrawal of Offering Statement on Form 1-A POS File No. 024-11915 |
Ladies and Gentlemen:
In accordance with Rule 259 under the Securities Act of 1933, as amended, Virtuoso Surgical, Inc., a Tennessee corporation (the “Company”), hereby respectfully requests the immediate withdrawal of its offering statement on Form 1-A POS (File No. 024-11915) (the “Post-Qualification Amended Offering Statement”), filed with the Securities and Exchange Commission (the “Commission”) on August 22, 2023.
The Company is requesting the consent of the Commission to the withdrawal of the Post-Qualification Amended Offering Statement because the Company has determined that it is not in the best interest of the Company to continue with the offering. The Post-Qualification Amended Offering Statement has not been qualified by the Commission, and no securities were sold thereunder.
| Sincerely, | |
| /s/ S. Duke Herrell | |
| S. Duke Herrell | |
| Chief Executive Officer |