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SEC Comment Letter for CASSAVA SCIENCES INC (FLNA) (CIK 0001069530) (FLNA) — Dec 21, 2018

CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)
Date: Dec. 21, 2018 · CIK: 0001069530 · Accession: 0000000000-18-039036

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-228883

Date
December 21, 2018
Author
Remi Barbier
Form
UPLOAD
Company
CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)

Letter

December 21, 2018 Remi Barbier Chief Executive Officer Pain Therapeutics, Inc. 7801 N. Capital of Texas Highway, Suite 260 Austin, TX 78731 Re:Pain Therapeutics, Inc. Registration Statement on Form S-1 Filed December 18, 2018 File No. 333-228883 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 Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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December 21, 2018
Remi Barbier
Chief Executive Officer
Pain Therapeutics, Inc.
7801 N. Capital of Texas Highway, Suite 260
Austin, TX 78731
Re:Pain Therapeutics, Inc.
Registration Statement on Form S-1
Filed December 18, 2018
File No. 333-228883
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 Donald Field at 202-551-3680 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance