Correspondence 0001193125-23-210694 from AMARIN CORP PLC\UK (AMRN) (CIK 0000897448) (AMRN)
AMARIN CORP PLC\UK (AMRN) (CIK 0000897448)
Date: Aug. 11, 2023 · CIK: 0000897448 · Accession: 0001193125-23-210694
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File numbers found in text: 333-273591
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CORRESP 1 filename1.htm CORRESP VIA EDGAR August 11, 2023 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Amarin Corporation plc Acceleration Request for Registration Statement on Form S-3 File No. 333-273591 Acceleration Request Requested Date: August 15, 2023 Requested Time: 4:01 p.m., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Amarin Corporation plc (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 15, 2023, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Jacqueline Mercier at (617) 570-1762. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Jacqueline Mercier, by facsimile to (617) 801-8711. If you have any questions regarding this request, please contact Jacqueline Mercier of Goodwin Procter LLP at (617) 570-1762. Sincerely, AMARIN CORPORATION PLC /s/ Patrick Holt Patrick Holt Chief Executive Officer Amarin Corporation plc cc: Jacqueline Mercier, Esq., Goodwin Procter LLP