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SEC Comment Letter for AMARIN CORP PLC\UK (AMRN) (CIK 0000897448) (AMRN) — Oct 26, 2023

AMARIN CORP PLC\UK (AMRN) (CIK 0000897448)
Date: Oct. 26, 2023 · CIK: 0000897448 · Accession: 0000000000-23-011730

Financial Reporting Internal Controls Regulatory Compliance

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File numbers found in text: 000-21392

Date
October 26, 2023
Author
Tom Reilly
Form
UPLOAD
Company
AMARIN CORP PLC\UK (AMRN) (CIK 0000897448)

Letter

United States securities and exchange commission logo October 26, 2023 Tom Reilly Executive Vice President and Chief Financial Officer Amarin Corporation plc Iconic Offices, The Greenway 112 – 114 St Stephens Green Block C Ardilaun Court Dublin 2 Re:Amarin Corporation plc Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 000-21392 Dear Tom Reilly: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
October 26, 2023
Tom Reilly
Executive Vice President and Chief Financial Officer
Amarin Corporation plc
Iconic Offices, The Greenway
112 – 114 St Stephens Green
Block C Ardilaun Court
Dublin 2
Re:Amarin Corporation plc
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 1, 2023
File No. 000-21392
Dear Tom Reilly:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences