Xtant Medical Holdings, Inc.
664 Cruiser Lane
Belgrade, Montana 59714
(406) 388-0480
By EDGAR Transmission
May 2, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4631
Attention: Suzanne Hayes, Assistant Director
Re: Acceleration Request filed on April 29, 2016
Xtant Medical Holdings, Inc.
Post-Effective Amendment No. 2 to Registration Statement
on Form S-1
File No. 333-203492
Dear Ms. Hayes,
The undersigned registrant (the “Registrant”) filed an acceleration request on April 29, 2016 (the “Acceleration Request”). The Registrant hereby withdraws the Acceleration Request.
Very truly yours,
/s/ John Gandolfo
John Gandolfo
Chief Financial Officer