SWK Holdings Corporation
14755 Preston Road, Suite 105
Dallas, TX 75254
May 25, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sonia Bednarowski
Re: | SWK Holdings Corporation | |
Registration Statement on Form S-3 (File No. 333-265087) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SWK Holdings Corporation (the “Company”) hereby respectfully requests that its Registration Statement on Form S-3 (File No. 333-265087) be declared effective at 4:00 p.m., Eastern Time, on May 27, 2022, or as soon thereafter as practicable.
Please contact Emily Leitch, counsel to the Company, at (713) 377-8333 with any questions regarding the foregoing and to orally confirm the effectiveness of the Registration Statement.
Very truly yours, | |
SWK HOLDINGS CORPORATION | |
By: /s/ Winston L. Black III | |
Name: Winston L. Black III | |
Title: Chairman and CEO |