# EDGAR Filing Document

**Accession Number:** 0001041934
**File Stem:** 0001171843-26-001957
**Filing Date:** 2026-3
**Character Count:** 2267
**Document Hash:** e2a5f139ec366c31ac6e99c4bf0c2114
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171843-26-001957.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001171843-26-001957

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EDAP TMS SA
- **CENTRAL INDEX KEY:** 0001041934
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** PARC D'ACTIVITES LA POUDRETTE LAMARTINE
- **STREET 2:** 4 RUE DU DAUPHINE
- **CITY:** 69120 VAULX EN VELIN
- **STATE:** I0
- **ZIP:** 69120
- **BUSINESS PHONE:** 33672643508

**MAIL ADDRESS:**
- **STREET 1:** PARC D'ACTIVITES LA POUDRETTE LAMARTINE
- **STREET 2:** 4 RUE DU DAUPHINE
- **CITY:** 69120 VAULX EN VELIN
- **STATE:** I0
- **ZIP:** 69120

March 27, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-6010

Re: Edap TMS S.A.<br> Request for Acceleration of Effective Date of Registration Statement on Form S-3 (File No. 333-294597)

Ladies and Gentlemen:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Edap TMS S.A. (the "Registrant") hereby requests that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on March 31, 2026 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

The Registrant hereby authorizes Jeremy Cleveland of Jones Day, counsel of the Registrant, to orally modify or withdraw this request for acceleration.

Please contact Jeremy Cleveland at +1 (650) 687-4173 if you have any questions regarding this request and to provide notice of effectiveness. Thank you for your attention to this matter

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| | |
|:---|:---|
| Best regards, | Best regards, |
| EDAP TMS S.A. | EDAP TMS S.A. |
| By: | /s/ Sanket Shah |
| Name: | Sanket Shah |
| Title: | General Counsel |

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