Second Sight Medical Products

Equities

EYES

US81362J3086

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2022	Second Sight Medical Products, Inc.(NasdaqCM:EYES) dropped from NASDAQ Composite Index	CI

Second Sight Medical Products : Letter from Gumbiner Savett, Inc.to the Securities and Exchange Commission dated July 2, 2021 (Form 8-K)

July 02, 2021 at 02:54 pm EDT

July 2, 2021

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Ladies and Gentlemen:

We are the former independent registered public accounting firm for Second Sight Medical Products, Inc. and Subsidiary (the 'Company'). We have read the Company's disclosure set forth in Item 4.01 'Changes in Registrant's Certifying Accountant' of the Company's Current Report on Form 8-K dated July 2, 2021 (the 'Current Report') and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

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Second Sight Medical Products Inc. published this content on 02 July 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 02 July 2021 18:53:09 UTC.

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Second Sight Medical Products, Inc. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2022	22-08-12	CI
Second Sight Medical Products, Inc. Announces Resignation of Edward Randolph as its Chief Operating Officer, Effective August 19, 2022	22-08-05	CI
Second Sight Medical Products, Inc. has Changed its Name to Vivani Medical, Inc	22-07-27	CI
Second Sight Medical Products Receives $1.1 Million of Funding for Visual Cortical Prosthesis Trial	22-07-18	MT
Second Sight Medical Products Announces Year Four NIH Funding of its Orion Study	22-07-18	CI
Second Sight Medical Products, Inc. Reports Earnings Results for the First Quarter Ended March 31, 2022	22-05-16	CI
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Nano Precision Medical, Inc. entered into term sheet to acquire Second Sight Medical Products, Inc. for approximately $180 million in a reverse merger transaction.	22-02-06	CI
Second Sight Medical Products, Inc. Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2021	21-11-12	CI
Second Sight Medical Products, Inc.(NasdaqCM:EYES) added to S&P Global BMI Index	21-09-20	CI
Second Sight Medical Products, Inc. Reports Earnings Results for the Second Quarter Ended June 30, 2021	21-08-13	CI
Second Sight Medical Products : Obtains New NIH Grant Supplement for Visual Neuroprostheses Study	21-08-11	MT
Second Sight Medical Products, Inc. Receives Grant from the National Institutes of Health	21-08-04	CI
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Certain Warrants of Second Sight Medical Products, Inc. are subject to a Lock-Up Agreement Ending on 23-JUL-2021.	21-07-22	CI

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Company Profile

Second Sight Medical Products, Inc. is engaged in developing, manufacturing and marketing implantable visual prosthetics devices that restore vision to blind individuals. The Company manufactures neuromodulation devices for blindness and engaged in developing new technologies to treat sight-impaired individuals. Its approved product, the Argus II Retinal Prosthesis System (Argus II), treats outer retinal degenerations, such as retinitis pigmentosa (RP). It is engaged in developing the Orion Visual Cortical Prosthesis System (Orion), an implanted cortical stimulation device, which provides artificial vision to individuals who are blind due to various causes, including glaucoma, diabetic retinopathy, optic nerve injury or disease and eye injury. Orion works by converting video images captured by a miniature camera housed in a user's glasses into a series of small electrical pulses that are transmitted wirelessly to an array of electrodes.

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