CORRESP 1 filename1.htm avgr20180926_corresp.htm

September 26, 2018

 

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention:

Tim Buchmiller

 

 

Re:

Avinger, Inc.

Registration Statement on Form S-1

File No.      333-227308

 

Acceleration Request

 

 

Requested Date:

September 28, 2018

 

Requested Time:

4:30 PM Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Avinger, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-227308) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Philip H. Oettinger of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

 

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Philip H. Oettinger of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (650) 565-3564. Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Philip H. Oettinger via facsimile at (650) 493-6811.

 

Please direct any questions or comments regarding this acceleration request to Philip H. Oettinger at (650) 565-3564.

 

*****

 

 

 

 

Securities and Exchange Commission

Re: Avinger, Inc.

September 26, 2018

Page 2

 

  Sincerely,
   
  AVINGER, INC.
   
     
  By: /s/ Mark Weinswig
   

Mark Weinswig

Chief Financial Officer

 

 

cc:

Philip H. Oettinger, Esq.

Wilson Sonsini Goodrich & Rosati, Professional Corporation