|
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 |
|