WaveDancer, Inc.

12015 Lee Jackson Highway

Suite 210

Fairfax, Virginia 22033

 

August 9, 2022

 

 

 

 

 

VIA EDGAR CORRESPONDENCE

 

Jeff N. Kauten

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.
Washington, DC 20549

 

 

Re:

WaveDancer, Inc.

 
    Amendment No. 2 to Form S-1  
    Filed: August 8, 2022  
    File No.: 333-266096  

 

Acceleration Request

 

 

Requested Date:

August 9, 2022

 

Requested Time:

5:00 P.M. Eastern Time

 

Dear Mr. Kauten:

 

Pursuant to Rule 461, WaveDancer, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Amendment No. 2 to Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

 

The Company hereby authorizes Mark J. Wishner, who is an attorney with the Company’s outside legal counsel, Greenberg Traurig, LLP, to orally modify or withdraw this request for acceleration.

 

 

 

Sincerely,

 

     
  WaveDancer, Inc.  

 

 

 

 

 

 

 

 

 

By:

/s/ G. James Benoit, Jr.

 

 

Name:

G. James Benoit, Jr.

 

 

Title: 

Chief Executive Officer