Cowen and Company, LLC
599 Lexington Avenue
New York, NY 10022
March 14, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Amanda Ravitz, Assistant Director
Re: | Viveve Medical, Inc. |
Dear Ms. Ravitz:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, the representative of the several underwriters (the “Representative”), hereby join in the request of Viveve Medical, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on March 16, 2017 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 477 copies of the Preliminary Prospectus dated March 13, 2017 (the “Preliminary Prospectus”) to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the undersigned, as the Representative of the underwriters, has confirmed that they have complied with and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Cowen and Company, LLC
As Representative of the several Underwriters
By: Cowen and Company, LLC
By:/s/ Rob Weir
Name:Rob Weir
Title:Managing Director
[Signaturepage to Acceleration Request]
