0000000000-20-007982.txt : 20200929 0000000000-20-007982.hdr.sgml : 20200929 20200825153311 ACCESSION NUMBER: 0000000000-20-007982 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200825 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SeaSpine Holdings Corp CENTRAL INDEX KEY: 0001637761 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 473251758 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 5770 ARMADA DRIVE CITY: CARLSBAD STATE: CA ZIP: 92008 BUSINESS PHONE: (760) 727-8399 MAIL ADDRESS: STREET 1: 5770 ARMADA DRIVE CITY: CARLSBAD STATE: CA ZIP: 92008 PUBLIC REFERENCE ACCESSION NUMBER: 0001637761-20-000112 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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MB8&#@0E$,#.F'()P64 $ V/!&R"1-0LBQLB8?P4DQL0 O__ P @B@FE"F5N M9'-T')E9@HR.3(R-@HE %)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 25, 2020 Keith C. Valentine Chief Executive Officer SeaSpine Holdings Corporation 5770 Armada Drive Carlsbad, CA 92008 Re: SeaSpine Holdings Corporation Registration Statement on Form S-3 Filed August 19, 2020 File No. 333-248136 Dear Mr. Valentine: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 Item 16. Exhibits, page 20 1. We note that the shares were issued to the selling stockholder on July 28, 2020 and August 17, 2020. Please revise the legality opinion filed as Exhibit 5.1 to state that the shares are legally issued, fully paid and non-assessable. Refer to Section II.B.2.h of Staff Legal Bulletin No. 19. General 2. We note that your forum selection provision identifies the Court of Chancery of the State of Delaware as the exclusive forum for certain litigation, including any derivative action. Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. In that regard, we note that Section 27 of the Exchange Keith C. Valentine SeaSpine Holdings Corporation August 25, 2020 Page 2 Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If the provision applies to Securities Act claims, please also revise your prospectus to state that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. If this provision does not apply to actions arising under the Securities Act or Exchange Act, please tell us how you will inform investors in future filings that the provision does not apply to any actions arising under the Securities Act or Exchange Act. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Ada D. Sarmento at 202-551-3798 or Celeste Murphy at 202-551-3257 with any questions. Sincerely, FirstName LastNameKeith C. Valentine Division of Corporation Finance Comapany NameSeaSpine Holdings Corporation Office of Life Sciences August 25, 2020 Page 2 cc: Michael Kagnoff, Esq. FirstName LastName