United States securities and exchange commission logo
July 8, 2021
Doug Doerfler
Chief Executive Officer
MaxCyte, Inc.
22 Firstfield Road, Suite 110
Gaithersburg, MD 20878
Re: MaxCyte, Inc.
Amendment No. 1 to
Draft Registration
Statement on Form S-1
Submitted June 25,
2021
CIK No. 0001287098
Dear Mr. Doerfler:
We have reviewed your amended draft registration statement and
have the following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
Please respond to this letter by providing the requested
information and either submitting
an amended draft registration statement or publicly filing your
registration statement on
EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to these
comments and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form S-1
Overview, page 86
1. We note your response
to comment 12. Please disclose the phase of clinical development
for each product, or
tell us why you are unable to disclose that information and do not
believe the status to
be material.
Doug Doerfler
MaxCyte, Inc.
July 8, 2021
Page 2
You may contact Amy Geddes at 202-551-3304 or Linda Cvrkel at
202-551-3813 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Julia Griffith at 202-551-3267 or Justin Dobbie at 202-551-3469 with
any other
questions.
FirstName LastNameDoug Doerfler Sincerely,
Comapany NameMaxCyte, Inc.
Division of Corporation
Finance
July 8, 2021 Page 2 Office of Trade &
Services
FirstName LastName