Seelos Therapeutics, Inc. has addressed a comment from the United States Securities and Exchange Commission (SEC) regarding its Registration Statement on Form S-1, initially filed on February 2, 2024. The SEC's comment, dated February 8, 2024, pointed out that Seelos had not filed an annual report for the most recently completed fiscal year, which seemed to make them ineligible to incorporate information by reference on Form S-1. In response, Seelos Therapeutics filed Amendment No. 1 to the Registration Statement and advised the SEC that it had filed its Annual Report on Form 10-K for the year ended December 31, 2023, on March 6, 2024. This Annual Report has been incorporated by reference into the amendment in compliance with the SEC's regulations. The correspondence between Seelos and the SEC was conducted via EDGAR and signed by Raj Mehra, Ph.D., President and Chief Executive Officer of Seelos Therapeutics.

Seelos Therapeutics, Inc. has addressed a comment from the United States Securities and Exchange Commission (SEC) regarding its Registration Statement on Form S-1, initially filed on February 2, 2024. The SEC's comment, dated February 8, 2024, pointed out that Seelos had not filed an annual report for the most recently completed fiscal year, which seemed to make them ineligible to incorporate information by reference on Form S-1. In response, Seelos Therapeutics filed Amendment No. 1 to the Registration Statement and advised the SEC that it had filed its Annual Report on Form 10-K for the year ended December 31, 2023, on March 6, 2024. This Annual Report has been incorporated by reference into the amendment in compliance with the SEC's regulations. The correspondence between Seelos and the SEC was conducted via EDGAR and signed by Raj Mehra, Ph.D., President and Chief Executive Officer of Seelos Therapeutics.