# EDGAR Filing Document

**Accession Number:** 0001253176
**File Stem:** 0000000000-23-002416
**Filing Date:** 2023-3
**Character Count:** 3145
**Document Hash:** 4eeb8f78202dd95c02f4c4ce8897699e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002416.hdr.sgml**: 20230602

**ACCESSION NUMBER**: 0000000000-23-002416

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230313

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VAPOTHERM INC
- **CENTRAL INDEX KEY:** 0001253176
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 462259298
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 100 DOMAIN DRIVE
- **CITY:** EXETER
- **STATE:** NH
- **ZIP:** 03833
- **BUSINESS PHONE:** 603-658-0411

**MAIL ADDRESS:**
- **STREET 1:** 100 DOMAIN DRIVE
- **CITY:** EXETER
- **STATE:** NH
- **ZIP:** 03833
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-062995

## Text-Extract

```

United States securities and exchange commission logo

                          March 13, 2023

       Joseph Army
       Chief Executive Officer
       Vapotherm, Inc.
       100 Domain Drive
       Exeter, New Hampshire 03833

                                                        Re: Vapotherm, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 7, 2023
                                                            File No. 333-270331

       Dear Joseph Army:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jordan
Nimitz at 202-551-5831 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 13, 2023

Joseph Army
Chief Executive Officer
Vapotherm, Inc.
100 Domain Drive
Exeter, New Hampshire 03833

**Re: Vapotherm, Inc.**
**Registration Statement on Form S-3**
**Filed March 7, 2023**
**File No. 333-270331**

Dear Joseph Army:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jordan Nimitz at 202-551-5831 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services