Correspondence 0001193125-24-137268 from LEXICON PHARMACEUTICALS, INC. (LXRX) (CIK 0001062822) (LXRX)
LEXICON PHARMACEUTICALS, INC. (LXRX) (CIK 0001062822)
Date: May 13, 2024 · CIK: 0001062822 · Accession: 0001193125-24-137268
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File numbers found in text: 333-278210
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CORRESP 1 filename1.htm CORRESP Lexicon Pharmaceuticals, Inc. 2445 Technology Forest Blvd., 11th Floor The Woodlands, Texas 77381-1160 (281) 863-3000 May 13, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-3561 Attention: Tyler Howes Re: Lexicon Pharmaceuticals, Inc. Form S-3 Registration Statement Filed March 25, 2024 (Amended May 10, 2024) File No. 333-278210 Dear Mr. Howes: Lexicon Pharmaceuticals, Inc., a Delaware corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3, as amended (File No. 333-278210) be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it is declared effective at 4:00 p.m., Eastern time, on May 15, 2024 or as soon thereafter as possible. We request that we be notified of such effectiveness by a telephone call to Jackson A. O’Maley of Vinson & Elkins L.L.P. at (713) 758-3374 and that such effectiveness also be confirmed in writing. Thank you for your attention to this matter. [Signature page follows] Very truly yours, Lexicon Pharmaceuticals, Inc. By: /s/ Brian T. Crum Name: Brian T. Crum Title: Senior Vice President, General Counsel, and Secretary cc: Vinson & Elkins L.L.P. Jackson A. O’Maley David P. Oelman 2