Contract analysis
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Contract analysis / sec-comment-response-round-2.docx
sec-comment-response-round-2.docx
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CALDERWOOD & HARKNESS LLP 1 Market Street, Spear Tower, Suite 3600 San Francisco, Californ
Medium
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CALDERWOOD & HARKNESS LLP 1 Market Street, Spear Tower, Suite 3600 San Francisco, California 94105 Telephone: (415) 772-4000 Facsimile: (415) 772-4001 www.calderwoodharkness.com March 28, 2022 Via EDGAR Staff of the Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Lumos Analytics Inc. Registration Statement on Form S-1 Filed Con