# EDGAR Filing Document

**Accession Number:** 0001794546
**File Stem:** 0000950170-25-096880
**Filing Date:** 2025-7
**Character Count:** 3955
**Document Hash:** baee0de1cd214aaf1769f3ac6db1bf2c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-25-096880.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000950170-25-096880

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250718

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CARLSMED, INC.
- **CENTRAL INDEX KEY:** 0001794546
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 831081863
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1800 ASTON AVENUE
- **STREET 2:** SUITE 100
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008
- **BUSINESS PHONE:** 858-295-9290

**MAIL ADDRESS:**
- **STREET 1:** 1800 ASTON AVENUE
- **STREET 2:** SUITE 100
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008

BofA Securities, Inc.

One Bryant Park

New York, NY 10036

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

Piper Sandler & Co.

1251 Avenue of the Americas

39th Floor

New York, New York 10020

July 18, 2025

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

Office of Industrial Applications and Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Robert Augustin, Katherine Bagley, Tayyaba Shafique and Terence O'Brien

**Re: Carlsmed, Inc.** 

**Registration Statement on Form S-1, as amended** 

**Filed July 15, 2025**

**File No. 333-288339**

**Acceleration Request** 

**Requested Date: July 22, 2025**

**Requested Time: 4:00 P.M. Eastern Time** 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as the representatives of the several underwriters (the "Representatives"), hereby join in the request of Carlsmed, Inc., a Delaware corporation (the "Company"), that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time, on July 22, 2025, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Morrison & Foerster LLP, may request by telephone to the staff of the Securities and Exchange Commission.

Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and we have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours,<br>BofA Securities, Inc.<br>Goldman Sachs & Co. LLC<br>Piper Sandler & Co.<br>As Representatives of the several Underwriters<br>BOFA SECURITIES, INC. | Very truly yours,<br>BofA Securities, Inc.<br>Goldman Sachs & Co. LLC<br>Piper Sandler & Co.<br>As Representatives of the several Underwriters<br>BOFA SECURITIES, INC. |
| By: | /s/ Milton Hsu |
| Name: | Milton Hsu |
| Title: | Managing Director |
| Goldman Sachs & Co. LLC | Goldman Sachs & Co. LLC |

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| | |
|:---|:---|
| By: | /s/ Lyla Bibi |
| Name: | Lyla Bibi |
| Title: | Partner, Global Head of Healthcare ECM |
| PIPER SANDLER & CO. | PIPER SANDLER & CO. |

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| | |
|:---|:---|
| By: | /s/ Neil Riley |
| Name: | Neil Riley |
| Title: | Managing Director |

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[*Signature Page to Underwriters' Acceleration Request Letter*]

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