664 Cruiser Lane
Belgrade, Montana 59714
(406) 388-0480
April 4, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Attention: Jimmy McNamara
Re: | Xtant Medical Holdings, Inc. | |
Registration Statement on Form S-3 | ||
Filed April 1, 2024 | ||
File No. 333-278413 | ||
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Xtant Medical Holdings, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 8:30 a.m., Eastern Time, on April 8, 2024, or as soon thereafter as is practicable.
The Company requests that it be notified of such effectiveness by a telephone call to Emily Humbert of Fox Rothschild LLP at (612) 607-7076.
Thank you for your assistance in this matter. Should you have any questions, please call Ms. Humbert.
Very truly yours, | |
XTANT MEDICAL HOLDINGS, INC. | |
/s/ Sean E. Browne | |
Sean E. Browne | |
President and Chief Executive Officer |
cc: | Amy E. Culbert, Esq. |
Emily Humbert, Esq. |