May 25, 2022
Attn: Tyler Howes; Christopher Edwards; Tracey Houser & Jeanne Baker
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Re: | Qualis Innovations, Inc. |
Amendment No. 4 to Registration Statement on Form S-1 | |
Filed May 17, 2022 | |
File No. 333-260982 |
Ladies and Gentlemen:
The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on Friday, May 25, 2022, at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable.
Sincerely, | |
Qualis Innovations, Inc. | |
/s/ John Ballard | |
John Ballard | |
Chief Financial Officer |