United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
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Attn:
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Ms. Amanda Ravitz
Mr. Tim Buchmiller
Mr. Brian Soares
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Re:
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Iradimed Corporation
Registration Statement on Form S-3
File No. 333-207778
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Requested Date:
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December 7, 2015 |
Requested Time: | 4:30 p.m. Eastern Time |
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Should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
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The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
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The Company may not assert Staff comments or the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Sincerely,
IRADIMED CORPORATION
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By:
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/s/ Roger Susi | |
Roger Susi | |||
President and Chief Executive Officer | |||
cc:
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Leib Orlanski, K&L Gates LLP
Mark L. Hammes, K&L Gates LLP
Trevor D. Belton, K&L Gates LLP
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