December 13, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:	Nicholas O’Leary
	Margaret Schwartz

 

Re:	ProSomnus, Inc. Registration Statement on Form S-1 File No. 333-275241

 

Acceleration Request

	Requested Date:	December 14, 2023
	Requested Time:	4:30 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ProSomnus, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-275241) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Andrew Hoffman at (650) 849-3240 or Austin March at (512) 338-5410.

 

* * * *

 

 

		Sincerely,
		PROSOMNUS, INC.
		/s/ Brian Dow
		Brian Dow
		Chief Financial Officer
cc:	Leonard Liptak, ProSomnus, Inc.
	Brian Dow, ProSomnus, Inc.
	Andrew Hoffman, Wilson Sonsini Goodrich & Rosati, P.C.
	Austin March, Wilson Sonsini Goodrich & Rosati, P.C.

 

[Signature Page to Acceleration Request]