0001437749-21-000608.txt : 20210211 0001437749-21-000608.hdr.sgml : 20210211 20210113085201 ACCESSION NUMBER: 0001437749-21-000608 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIVEVE MEDICAL, INC. CENTRAL INDEX KEY: 0000879682 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 043153858 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 345 INVERNESS DRIVE SOUTH STREET 2: BUILDING B, SUITE 250 CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 4085301900 MAIL ADDRESS: STREET 1: 345 INVERNESS DRIVE SOUTH STREET 2: BUILDING B, SUITE 250 CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: PLC SYSTEMS INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm vive20210104_corresp.htm

 

Viveve Medical, Inc.

345 Inverness Drive South

Building B, Suite 250

Englewood, CO 80112

 

 

 

VIA EDGAR

 

January 13, 2021

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, DC 20549

Attention: Alan Campbell

 

Re:

Viveve Medical, Inc.
Acceleration Request for Registration Statement on Form S-1
Filed December 18, 2020
File No. 333-251517

 

Dear Mr. Campbell:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Viveve Medical, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 13, 2021 at 5:00 p.m., Eastern Time, or at such later time as the Company or its counsel, Goodwin Procter LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Heidi Mayon at (650) 752-3227. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Heidi Mayon, by facsimile to (650) 471-6055 or by email to HMayon@goodwinlaw.com.

 

In connection with the foregoing, the Company hereby acknowledges the following:

 

 

●

should the Commission or the staff of the Commission, 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;

 

 

●

the action of the Commission or the staff of the Commission, 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

 

 

●

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions regarding this request, please contact Heidi Mayon of Goodwin Procter LLP at (650) 752-3227.

 

 

 

 

 

 

Sincerely,

 

 

VIVEVE MEDICAL, Inc. 

 

 

/s/ Scott Durbin                          

Scott Durbin
Chief Executive Officer

 

 

 

cc:

Jim Robbins (Viveve Medical, Inc.)

 

Mitchell S. Bloom (Goodwin Procter LLP)

 

Heidi Mayon (Goodwin Procter LLP)

Wendy Grasso (Reed Smith LLP)