Avinger, Inc.

400 Chesapeake Drive

Redwood City, CA 94063

 

April 10, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Richie

 

Re:

Avinger, Inc. Registration Statement on Form S-3 (File No. 333-278495)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-278495) (the “Registration Statement”) of Avinger, Inc. We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 12, 2024, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling David Marx at (801) 933-7363.

 

 

Very truly yours,

   
 

Avinger, Inc.

   
 

By:

/s/ Jeffrey M. Soinski

 

Name:

    Jeffrey M. Soinski

 

Title:

    Chief Executive Officer