United States securities and exchange commission logo
May 15, 2024
Benjamin Stilwill
Chief Executive Officer
Streamline Health Solutions, Inc.
2400 Old Milton Pkwy., Box 1353
Alpharetta, GA 30009
Re: Streamline Health
Solutions, Inc.
Registration
Statement on Form S-3
Filed May 7, 2024
File No. 333-279190
Dear Benjamin Stilwill:
We have conducted a limited review of your registration statement
and have the
following comment.
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 letter, we may have additional comments.
Form S-3 filed May 7, 2024
Selling Securityholders, page 8
1. Please disclose the
natural person or persons who exercise sole or shared voting and/or
dispositive powers with
respect to the shares held by Resilient Holding LLC and
Tammaro Realty LLC.
Also, please identify any selling stockholder that is a registered
broker-dealer or an
affiliate of a broker-dealer. Please note that a registration statement
registering the resale
of shares being offered by a broker-dealer must identify the broker-
dealer as an
underwriter if the shares were not issued as underwriting compensation. For a
selling stockholder
that is an affiliate of a broker-dealer, your prospectus must state, if
true, that: (1) the
seller purchased the securities in the ordinary course of business; and (2)
at the time of purchase
of the securities you are registering for resale, the seller had no
agreements or
understandings, directly or indirectly, with any person, to distribute the
securities. If you are
unable to make these statements in the prospectus, please disclose
Benjamin Stilwill
Streamline Health Solutions, Inc.
May 15, 2024
Page 2
that the selling stockholder is an underwriter.
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.
Refer to Rule 461 regarding requests for acceleration. Please allow
adequate time for us
to review any amendment prior to the requested effective date of the
registration statement.
Please contact Marion Graham at 202-551-6521 or Matthew Crispino at
202-551-3456
with any other questions.
FirstName LastNameBenjamin Stilwill Sincerely,
Comapany NameStreamline Health Solutions, Inc.
Division of
Corporation Finance
May 15, 2024 Page 2 Office of
Technology
FirstName LastName