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United States securities and exchange commission logo
April 12, 2024
Ryan Rhodes
Chief Executive Officer
EDAP TMS S.A.
Parc d Activit s la Poudrette-Lamartine
4/6, rue du Dauphin
69120 Vaulx-en-Velin, France
Re: EDAP TMS S.A.
Registration
Statement on Form F-3
Filed April 5, 2024
File No. 333-278526
Dear Ryan Rhodes:
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 Juan
Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jeremy Cleveland, Esq.