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SEC Comment Letter for CASSAVA SCIENCES INC (FLNA) (CIK 0001069530) (FLNA) — Apr 25, 2017

CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)
Date: April 25, 2017 · CIK: 0001069530 · Accession: 0000000000-17-014326

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-217319

Date
April 25, 2017
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)

Letter

Mail Stop 4546 April 25 , 2017 Remi Barbier President, Chief Executive Officer and Chairman Pain Therapeutics, Inc. 7801 N Capital of Texas Highway, Suite 260 Austin, TX 78731

Re: Pain Therapeutics, Inc. Registration Statement on Form S-3 Filed April 14 , 2017 File No. 333-217319

Dear Mr. Barbier :

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 Christine Westbrook at (202) 551 -5019 with any questions.

Sincerely,
/s/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4546
April 25 , 2017

Remi Barbier
President, Chief Executive Officer and Chairman
Pain Therapeutics, Inc.
7801 N Capital of Texas Highway, Suite 260
Austin, TX 78731

Re: Pain Therapeutics, Inc.
  Registration Statement on Form S-3
Filed  April 14 , 2017
  File No.  333-217319

Dear Mr. Barbier :

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 Christine Westbrook  at (202) 551 -5019  with any questions.

Sincerely,

 /s/ Mary Beth Breslin for

Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc: Ze’-ev D. Eiger , Esq.
 Morrison & Foerster LLP