Correspondence 0001104659-23-103992 from SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: Sept. 26, 2023 · CIK: 0001017491 · Accession: 0001104659-23-103992
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File numbers found in text: 333-274533
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CORRESP
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Seelos
Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
September 26, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0406
Re: Seelos Therapeutics, Inc.
Registration Statement on Form S-3, Filed on September 15,
2023
File No. 333-274533
Ladies and Gentlemen:
Pursuant to
Rule 461 under the Securities Act of 1933, as amended, Seelos Therapeutics, Inc. (the “Company”)
hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (Registration
No. 333-274533) of the Company, filed with the Securities and Exchange Commission on September 15, 2023 (the
“Registration Statement”), be accelerated so that the Registration Statement shall become effective at
4:30 p.m. (Eastern Time) on September 29, 2023, or as soon as possible thereafter. There are no underwriters for this
proposed offering, which is an offering of the Company’s common stock by selling stockholders.
The Company hereby confirms
that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement.
It
would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha
Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby
authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.
Sincerely,
SEELOS THERAPEUTICS, INC.
By:
/s/ Raj Mehra, Ph.D.
Raj Mehra, Ph.D.
President and Chief Executive Officer
cc:
Samantha H. Eldredge, Esq. (Paul Hastings LLP)