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Sheppard, Mullin, Richter & Hampton LLP

30 Rockefeller Plaza

New York, New York 10112-0015

212.653.8700 main

212.653.8701 fax

www.sheppardmullin.com

 

October 11, 2019

 

CONFIDENTIAL SUBMISSION VIA EDGAR

 


Draft Registration Statement
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

 

Re:Aditx Therapeutics, Inc.
  Draft Registration Statement on Form S-1

 

Ladies and Gentlemen:

 

On behalf of our client, Aditx Therapeutics, Inc., a Delaware corporation (the “Company”), we are submitting a draft Registration Statement on Form S-1 (the “Registration Statement”) to the staff of the Securities and Exchange Commission for confidential nonpublic review pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”). The Registration Statement submitted herewith relates to the initial public offering of the Company’s units of securities. Each unit will consist of the Company’s common stock and warrants to purchase the Company’s common stock.

 

On behalf of our client, we confirm to you that as of the date of this letter, the Company is an emerging growth company, as defined in Section 2(a)(19) of the Securities Act. In addition, on behalf of our client, we confirm to you that as of the date of this letter none of the disqualifying conditions set forth in Section 2(a)(19) have occurred.

 

A formal filing of the Registration Statement will be made at a later date, which in no event will be later than 15 days before the Company commences its road show.

 

If you have any questions or comments concerning this submission or require any additional information, please do not hesitate to call me at (212) 634-3031 or Alexander T. Yarbrough at (212) 653-8182.

 

Very truly yours,

 

/s/ Richard A. Friedman

 

SHEPPARD, MULLIN, RICHTER & HAMPTON llp