SEC Comment Letter 0000000000-24-009623 to SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: Aug. 22, 2024 · CIK: 0001017491 · Accession: 0000000000-24-009623
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File numbers found in text: 333-281604
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August 22, 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-3
Filed August 16, 2024
File No. 333-281604
Dear Raj Mehra Ph.D.:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Ron Ben-Bassat, Esq.