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United States securities and exchange commission logo
September 12, 2023
Daniel Jones
Chief Executive Officer
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
Re: SeqLL, Inc.
Amendment No. 2 to
Registration Statement on Form S-1
Filed September 1,
2023
File No. 333-272908
Dear Daniel Jones:
We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information
so we may better
understand your disclosure.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our 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 comment, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our
August 25, 2023 letter.
Amendment No. 2 to Registration Statement on Form S-1
Use of Proceeds, page 34
1. We note that a portion
of the net proceeds of this offering will now be used to pay down a
portion Lyneer's
indebtedness. Please set forth the interest rate and maturity of such
indebtedness. Refer to
Item 504 of Regulation S-K.
Daniel Jones
FirstName
SeqLL, Inc.LastNameDaniel Jones
Comapany 12,
September NameSeqLL,
2023 Inc.
September
Page 2 12, 2023 Page 2
FirstName LastName
You may contact Ta Tanisha 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 Nicholas Nalbantian at 202-551-7470 or Donald Field at
202-551-
3680 with any other questions.
Sincerely,
Division of Corporation
Finance
Office of Trade &
Services
cc: Eric M. Hellige