# EDGAR Filing Document

**Accession Number:** 0001427570
**File Stem:** 0001104659-23-009930
**Filing Date:** 2023-2
**Character Count:** 1956
**Document Hash:** 86f7252bf5a49a2ea5c81baace4ee78a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-009930.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0001104659-23-009930

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230202

**DATE AS OF CHANGE**: 20230202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ReShape Lifesciences Inc.
- **CENTRAL INDEX KEY:** 0001427570
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-269207
- **FILM NUMBER:** 23581471

**BUSINESS ADDRESS:**
- **STREET 1:** 1001 CALLE AMANECER
- **CITY:** SAN CLEMENTE
- **STATE:** CA
- **ZIP:** 92673
- **BUSINESS PHONE:** 949-429-6680

**MAIL ADDRESS:**
- **STREET 1:** 1001 CALLE AMANECER
- **CITY:** SAN CLEMENTE
- **STATE:** CA
- **ZIP:** 92673

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OBALON THERAPEUTICS INC
- **DATE OF NAME CHANGE:** 20080220

February 2, 2023

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

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

Attn: Abby Adams

Re: **ReShape Lifesciences Inc.**

**Registration Statement on Form S-1**

**Filed January 12, 2023**

**File No. 333-269207**

Ladies and Gentlemen:

As the underwriter of the proposed offering of ReShape Lifesciences Inc. (the "***Company***"), we hereby withdraw our prior letter to join the acceleration request of the Company dated February 1, 2023 for the above-referenced Registration Statement.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Maxim Group LLC** | **Maxim Group LLC** | **Maxim Group LLC** |
| By: | /s/ Clifford A. Teller<u> </u> | /s/ Clifford A. Teller<u> </u> |
|  | Name: | Clifford A. Teller |
|  | Title: | Co-President |

---