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SEC Comment Letter for AMARIN CORP PLC\UK (AMRN) (CIK 0000897448) (AMRN) — Aug 4, 2023

AMARIN CORP PLC\UK (AMRN) (CIK 0000897448)
Date: Aug. 4, 2023 · CIK: 0000897448 · Accession: 0000000000-23-008430

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-273591

Date
August 4, 2023
Author
Joshua Gorsky
Form
UPLOAD
Company
AMARIN CORP PLC\UK (AMRN) (CIK 0000897448)

Letter

United States securities and exchange commission logo August 4, 2023 Patrick Holt President and Chief Executive Officer Amarin Corporation plc c/o Amarin Pharma, Inc. 440 Route 22 Bridgewater, NJ 08807 Re:Amarin Corporation plc Registration Statement on Form S-3 Filed August 2, 2023 File No. 333-273591 Dear Patrick Holt: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jacqueline Mercier, Esq.

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United States securities and exchange commission logo
August 4, 2023
Patrick Holt
President and Chief Executive Officer
Amarin Corporation plc
c/o Amarin Pharma, Inc.
440 Route 22
Bridgewater, NJ 08807
Re:Amarin Corporation plc
Registration Statement on Form S-3
Filed August 2, 2023
File No. 333-273591
Dear Patrick Holt:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jacqueline Mercier, Esq.