Contract analysis
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Contract analysis / sec-comment-response-round-1.docx
sec-comment-response-round-1.docx
High · 1
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Standard · 0
CALDERWOOD & HARKNESS LLP 125 Broad Street New York, NY 10004
High
⚑ Penalty / liquidated damages
CALDERWOOD & HARKNESS LLP 125 Broad Street New York, NY 10004 Telephone: (212) 848-4000 Facsimile: (212) 848-4800 www.calderwoodharkness.com December 22, 2023 Via EDGAR and Overnight Courier Staff of the Division of Corporation Finance Office of Life Sciences U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Arbor Health Technologies Inc. Draft Registration Statement on Form S-1 Su