# EDGAR Filing Document

**Accession Number:** 0001497253
**File Stem:** 0001213900-26-036732
**Filing Date:** 2026-3
**Character Count:** 2211
**Document Hash:** c927d32520cd2e9fc176e91b2a1ee4d3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-036732.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-036732

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VivoSim Labs, INC.
- **CENTRAL INDEX KEY:** 0001497253
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 271488943
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 11555 SORRENTO VALLEY ROAD
- **STREET 2:** SUITE 100
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** 858-224-1000

**MAIL ADDRESS:**
- **STREET 1:** 11555 SORRENTO VALLEY ROAD
- **STREET 2:** SUITE 100
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ORGANOVO HOLDINGS, INC.
- **DATE OF NAME CHANGE:** 20120104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** REAL ESTATE RESTORATION & RENTAL, INC.
- **DATE OF NAME CHANGE:** 20100722

March 30, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

Re: VivoSim Labs, Inc.

Registration Statement on Form S-1

File No. 333-294716

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence on March 27, 2026, where we as the placement agent of the proposed offering of VivoSim Labs, Inc. (the "Company"), joined the Company's request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Monday, March 30, 2026, or as soon thereafter as is practicable. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Joseph Gunnar & Co., LLC** | **Joseph Gunnar & Co., LLC** |
| By: | /s/ Stephan A. Stein |
|  | Name: Stephan A. Stein<br> Title: President |

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