# EDGAR Filing Document

**Accession Number:** 0001497253
**File Stem:** 0001213900-26-035817
**Filing Date:** 2026-3
**Character Count:** 2991
**Document Hash:** 14f4b3621cc9e5a1f63422784c21220e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-035817.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-035817

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260327

**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 27, 2026

<u>VIA EDGAR</u>

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-0406

Attention: Tim Buchmiller

---

| | |
|:---|:---|
| **Re:** | **Organovo Holdings, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Initially Filed on March 27, 2026** |
|  | **Registration No. 333-294716** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Organovo Holdings, Inc. (the "***Company***") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (Registration No. 333-294716) of the Company, filed with the Securities and Exchange Commission on March 27, 2026 (the "***Registration Statement***"), be accelerated so that the Registration Statement shall become effective at 5:00 p.m. (Eastern Time) on March 30, 2026, or as soon as possible thereafter.

The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.

---

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

---

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