ProSomnus, Inc.

5675 Gibraltar Drive,

Pleasanton, CA 94588

 

June 1, 2023

 

VIA EDGAR

Margaret Schwartz

Jordan Nimitz

U.S. Securities and Exchange Commission 100 F Street, NE

Washington, D.C. 20549

 

Attn:

Margaret Schwartz

 

Re:	ProSomnus, Inc.

Registration Statement on Form S-1

Filed January 9, 2023, as amended February 10, 2023, May 12, 2023 and May 30, 2023

File No. 333-269156

 

Dear Ms. Schwartz:

 

ProSomnus, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on June 2, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.

 

 

	Very truly yours,
	PROSOMNUS, INC.
	By:	/s/ Brian Dow
		Brian Dow
		Chief Financial Officer

 

Cc:	Jonathan Talcott, Nelson Mullins Riley & Scarborough LLP

Peter Strand, Nelson Mullins Riley & Scarborough LLP

 

[Signature Page to Company Acceleration Request]