SEC Comment Letter 0000000000-23-013968 to SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: Dec. 21, 2023 · CIK: 0001017491 · Accession: 0000000000-23-013968
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File numbers found in text: 333-276119
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United States securities and exchange commission logo
December 21, 2023
Raj Mehra, Ph.D.
Chief Executive Officer
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
Re:Seelos Therapeutics, Inc.
Registration Statement on Form S-3
Filed December 18, 2023
File No. 333-276119
Dear Raj Mehra:
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 Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeff Hartlin, Esq.