SEC Comment Letter for ACORDA THERAPEUTICS INC (CIK 0001008848) — Jun 30, 2020
ACORDA THERAPEUTICS INC (CIK 0001008848)
Date: June 30, 2020 · CIK: 0001008848 · Accession: 0000000000-20-005882
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File numbers found in text: 333-239519
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United States securities and exchange commission logo
June 30, 2020
Ron Cohen, M.D.
President and Chief Executive Officer
Acorda Therapeutics, Inc.
420 Saw Mill River Road
Ardsley, New York 10502
Re:Acorda Therapeutics, Inc.
Registration Statement on Form S-3
Filed June 29, 2020
File No. 333-239519
Dear Dr. Cohen:
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Matthew C. Franker