United States securities and exchange commission logo
October 30, 2023
B. Sonny Bal, M.D.
Chief Executive Officer and President
Sintx Technologies, Inc.
1885 West 2100 South
Salt Lake City, UT 84119
Re: Sintx Technologies,
Inc.
Registration
Statement on Form S-1
Filed October 23,
2023
File No. 333-275137
Dear B. Sonny Bal, M.D.:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Nicholas
O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: David Marx, Esq.