<SEC-DOCUMENT>0000000000-23-006208.txt : 20230901
<SEC-HEADER>0000000000-23-006208.hdr.sgml : 20230901
<ACCEPTANCE-DATETIME>20230609123006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-23-006208
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230609

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMPACT BIOMEDICAL INC.
		CENTRAL INDEX KEY:			0001834105
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				853926944
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 CANAL VIEW BLVD
		STREET 2:		SUITE 104
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14623
		BUSINESS PHONE:		585 232 1500

	MAIL ADDRESS:	
		STREET 1:		200 CANAL VIEW BLVD
		STREET 2:		SUITE 104
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14623
PUBLIC REFERENCE ACCESSION NUMBER:		0001493152-21-003571
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                            June 9, 2023

       Frank D. Heuszel
       Chief Executive Officer
       Impact BioMedical Inc.
       275 Wiregrass Pkwy
       West Henrietta, NY 14586

                                                        Re: Impact BioMedical
Inc.
                                                            Amendment No. 10 to
Registration Statement on Form S-1
                                                            Filed June 2, 2023
                                                            File No. 333-253037

       Dear Frank D. Heuszel:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
25, 2023 letter.

       Amendment No. 10 to Registration Statement on Form S-1

       Capitalization, page 17

   1.                                                   Please clarify how you
concluded your total capitalization was $46,497,000 at December
                                                        31, 2022. In this
regard, add the note payable from the balance sheet to long-term debt
                                                        and revise the total
capitalization line item or explain why no revision is necessary.
       Financial Statements, page F-1

   2.                                                   Please update your
financial statements and related information to comply with Rule 8-08
                                                        of Regulation S-X.
 Frank D. Heuszel
FirstName  LastNameFrank D. Heuszel
Impact BioMedical Inc.
Comapany
June 9, 2023NameImpact BioMedical Inc.
June 9,
Page 2 2023 Page 2
FirstName LastName
Note 8. Goodwill, page F-12

3.       We note from your response to prior comment 6 in the revised Note 8 on
page F-12 that
         you performed a quantitative goodwill impairment test with an
effective date of June 1,
         2022,    utilizing the market approach and income approach has the
most world of method
         for valuing the Company.    Please address the following:

                Confirm, if true, that your valuation was based on the market
approach and income
              approach methodology and, if so, how those two methodologies were
used to
              conclude no impairment was necessary. Revise your filing as
necessary.
                Provide us and revise the filing to disclose the significant
assumptions used in your
              valuation.
                Tell us the percentage by which the fair value of your goodwill
exceeded its carrying
              value.
4.       As a related matter we note that you conducted an impairment analysis
and concluded that
         your intangible assets were not impaired. Please expand your
disclosures regarding this
         critical accounting policy disclosure to enable readers to understand
the basis for your
         conclusion. In this regard, please discuss the valuation methodology
and key assumptions
         used in your most recent impairment analysis. Also discuss the degree
of uncertainty
         associated with the key assumptions and the potential impact changes
in the key
         assumptions would have on your impairment analysis.
       You may contact Eric Atallah at 202-551-3663 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jordan Nimitz at 202-551-5831 or Tim Buchmiller at 202-551-3635 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Darrin M. Ocasio, Esq.
</TEXT>
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