Re: | Obalon Therapeutics, Inc. Registration Statement on Form S-3 Filed November 1, 2017 File No. 333-221264 |
• | should the U.S. Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Registrant 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. |
By: | /s/ William Plovanic |
Name: William Plovanic | |
Title: Chief Financial Officer |