Viveve Medical, Inc.
150 Commercial Street
Sunnyvale, CA 94086
Telephone: (408) 530-1900
Fax: (408) 530-1919
February20, 2015
VIA EDGAR CORRESPONDENCE
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Amanda Ravitz, Assistant Director
| Re: | Viveve Medical, Inc. Registration Statement on Form S-1 (File No. 333-200458) Withdrawal ofAcceleration Request |
Ladies and Gentlemen:
Reference is made to the acceleration request of Viveve Medical, Inc. (the "Company"), filed as correspondence via EDGAR on February 18, 2015, in which the Company requested the acceleration of the effective date of the above-referenced Registration Statement as of Friday, February 20, 2015, at 4:00 P.M. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. At this time, the Company hereby formally withdraws its request for acceleration of the effective date.
| Sincerely, | |
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| Viveve Medical, Inc. | |
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| By: | /s/ Scott Durbin |
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| Scott Durbin Chief Financial Officer |
cc: | Kevin Friedmann, Richardson & Patel LLP |