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SEC Comment Letter 0000000000-23-013300 to PALATIN TECHNOLOGIES INC (PTN)

PALATIN TECHNOLOGIES INC
Date: Dec. 6, 2023 · CIK: 0000911216 · Accession: 0000000000-23-013300

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File numbers found in text: 333-275883

Date
December 6, 2023
Author
Stephen Wills
Form
UPLOAD
Company
PALATIN TECHNOLOGIES INC

Letter

United States securities and exchange commission logo December 6, 2023 Stephen Wills Chief Financial Officer and Chief Operating Officer Palatin Technologies, Inc. 4B Cedar Brook Drive Cranbury, NJ 08512 Re:Palatin Technologies, Inc. Registration Statement on Form S-1 Filed December 4, 2023 File No. 333-275883 Dear Stephen Wills: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Faith Charles

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United States securities and exchange commission logo
December 6, 2023
Stephen Wills
Chief Financial Officer and Chief Operating Officer
Palatin Technologies, Inc.
4B Cedar Brook Drive
Cranbury, NJ 08512
Re:Palatin Technologies, Inc.
Registration Statement on Form S-1
Filed December 4, 2023
File No. 333-275883
Dear Stephen Wills:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Faith Charles