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United States securities and exchange commission logo
December 19, 2023
Daniel Jones
Chief Executive Officer
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
Re: SeqLL, Inc.
Registration
Statement on Form S-1
Response Letter
Dated December 18, 2023
File No. 333-272908
Dear Daniel Jones:
We have reviewed your response dated December 18, 2023 and have the
following
comments.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe a comment applies to your
facts and circumstances
or do not believe an amendment is appropriate, please tell us why in
your response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this letter, we may have additional comments.
Unless we note otherwise,
any references to prior comments are to comments in our December 15,
2023 letter.
Response Dated December 18, 2023
Cover Page
1. We note your response
to comment 1. Please file a pre-effective amendment in which you
clearly disclose which
over-the-counter market your shares are quoted on. Refer to Item
501(b)(4) of Regulation
S-K.
Lyneer Investments, LLC and Subsidiaries Financial Statements
Condensed Consolidated Balance Sheets, page F-2
2. We read your response
to comment 3 and note you expect to receive a waiver from the
lender of all existing
events of default under the debt instruments, but the agreements have
not yet been executed.
Please file the signed and dated agreements as exhibits in a pre-
effective amendment.
Refer to Item 601(b)(10) of Regulation S-K. We may have
additional comments
after our review of the agreements.
Daniel Jones
SeqLL, Inc.
December 19, 2023
Page 2
Note 3. Summary of Significant Accounting Policies
Liquidity, page F-7
3. We read your response to comment 4 and note you did not address the
short-term nature
of the extension. Please revise to disclose your plans to meet debt
obligations and cure all
violations after February 26, 2024.
Please contact Tatanisha Meadows at 202-551-3322 or Theresa Brillant at
202-551-3307
if you have questions regarding comments on the financial statements and
related matters. Please
contact Rucha Pandit at 202-551-6022 or Erin Jaskot at 202-551-3442 with any
other questions.
Sincerely,
FirstName LastNameDaniel Jones
Division of
Corporation Finance
Comapany NameSeqLL, Inc.
Office of Trade &
Services
December 19, 2023 Page 2
cc: Eric M. Hellige
FirstName LastName