<SEC-DOCUMENT>0001140361-23-034223.txt : 20230811
<SEC-HEADER>0001140361-23-034223.hdr.sgml : 20230811
<ACCEPTANCE-DATETIME>20230712163038
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-034223
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230712

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FEMASYS INC
		CENTRAL INDEX KEY:			0001339005
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				113713499
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3950 JOHNS CREEK COURT
		STREET 2:		SUITE 100
		CITY:			SUWANEE
		STATE:			GA
		ZIP:			30024
		BUSINESS PHONE:		770-500-3910

	MAIL ADDRESS:	
		STREET 1:		3950 JOHNS CREEK COURT
		STREET 2:		SUITE 100
		CITY:			SUWANEE
		STATE:			GA
		ZIP:			30024
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solution Inc.
         Document created using Broadridge PROfile 23.5.1.5152
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div>July 12, 2023</div>
      <div> <br>
      </div>
      <div>Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, D.C. 20549-6010</div>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zb6873c1984504300b61d41ca5f79961d" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 108pt; vertical-align: top; color: #000000;">Attention:</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: #000000;">Jane Park and Katherine Bagley</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z7a03d1c69eb143d9b7ccddcf07ff3c65" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 5.4%; vertical-align: top;">
              <div style="color: #000000; font-weight: bold;">Re:</div>
            </td>
            <td style="width: 94.6%; vertical-align: top;">
              <div style="color: #000000; font-weight: bold;">Femasys Inc.</div>
              <div style="color: #000000; font-weight: bold;">Acceleration Request for Registration Statement on Form S-1</div>
              <div style="color: #000000; font-weight: bold;">File No. 333-272876</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div>Dear Mrs. Park and Mrs. Bagley,</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 18pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;), Femasys Inc. (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) hereby requests that the effective date of the above-referenced registration statement (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) be accelerated to July 14, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel,
        Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. We also respectfully
        request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Dechert LLP, Attention: Anna Tomczyk, by facsimile to (212) 698-3599.</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 18pt;">Once the Registration Statement is effective, please orally confirm the event with our counsel, Dechert LLP, by calling Anna Tomczyk at (212)
        641-5626.</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 18pt;">If you have any questions regarding this request, please contact Anna Tomczyk of Dechert LLP at (212) 641-5626.</div>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zc5137fac71f649508d4453ead73aa374" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">
              <div style="color: #000000;">Sincerely,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">
              <div style="color: #000000; font-weight: bold;">FEMASYS&#160; INC.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: middle;">&#160;</td>
            <td style="width: 98.08%; vertical-align: middle;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">
              <div style="color: #000000;"><u>/s/ Kathy Lee-Sepsick</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">
              <div style="color: #000000;">Kathy Lee-Sepsick</div>
            </td>
          </tr>
          <tr>
            <td style="width: 1.92%; vertical-align: top;">&#160;</td>
            <td style="width: 98.08%; vertical-align: top;">
              <div style="color: #000000;">President and Chief Executive Officer</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z228f9f8744764f9b95e54ece7eaf5e77" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div style="color: #000000;">cc:</div>
            </td>
            <td style="width: 95%; vertical-align: top;">
              <div style="color: #000000;">David S. Rosenthal, <font style="font-style: italic;">Dechert LLP</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 95%; vertical-align: top;">
              <div style="color: #000000;">Anna Tomczyk, <font style="font-style: italic;">Dechert LLP</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 95%; vertical-align: top;">
              <div style="color: #000000;">Dov Elefant, <font style="font-style: italic;">Femasys Inc.</font></div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div> <br>
      </div>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
