# EDGAR Filing Document

**Accession Number:** 0001497253
**File Stem:** 0001213900-26-036734
**Filing Date:** 2026-3
**Character Count:** 2733
**Document Hash:** 12543eaf624cac1711f2c7c92847d09a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-036734.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-036734

**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

**VivoSim Labs, Inc.**<br> 11555 Sorrento Valley Road, Suite 100

San Diego, CA 92121

March 30, 2026

<u>VIA EDGAR</u>

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-0406

Attention: Tim Buchmiller

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| | |
|:---|:---|
| **Re:** | **VivoSim Labs, Inc.** |

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**Registration Statement on Form S-1**

**Initially Filed on March 27, 2026**

**Registration No. 333-294716**

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on March 27, 2026, in which we requested acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-294716) of VivoSim Labs, Inc., filed with the Securities and Exchange Commission on March 27, 2026 (the "***Registration Statement***"), for 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter pursuant to Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally withdraw our request for acceleration of the effective date of March 30, 2026. Please contact our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com if you have any questions regarding this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **VIVOSIM LABS, INC.** | **VIVOSIM LABS, INC.** |
| By: | /s/ Keith Murphy |
| Name: | Keith Murphy |
| Title: | Executive Chairman |

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cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)