SEC Comment Letter 0000000000-24-007048 to SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: June 20, 2024 · CIK: 0001017491 · Accession: 0000000000-24-007048
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File numbers found in text: 333-280215
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United States securities and exchange commission logo
June 20, 2024
Raj Mehra, Ph.D.
President and Chief Executive Officer
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
Re:Seelos Therapeutics, Inc.
Registration Statement on Form S-1
Filed June 14, 2024
File No. 333-280215
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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Samantha H. Eldredge, Esq.