SEC Comment Letter for DURECT CORP (DRRX) (CIK 0001082038) — Aug 5, 2021
DURECT CORP (DRRX) (CIK 0001082038)
Date: Aug. 5, 2021 · CIK: 0001082038 · Accession: 0000000000-21-009603
AI Filing Summary & Sentiment
File numbers found in text: 333-258333
Letter
United States securities and exchange commission logo August 5, 2021 James E. Brown Chief Executive Officer DURECT Corp. 10260 Bubb Road Cupertino, CA 95014 Re:DURECT Corp. Registration Statement on Form S-3 Filed July 30, 2021 File No. 333-258333 Dear Mr. Brown: 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, Division of Corporation Finance Office of Life Sciences cc: Stephen B. Thau, Esq.
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United States securities and exchange commission logo
August 5, 2021
James E. Brown
Chief Executive Officer
DURECT Corp.
10260 Bubb Road
Cupertino, CA 95014
Re:DURECT Corp.
Registration Statement on Form S-3
Filed July 30, 2021
File No. 333-258333
Dear Mr. Brown:
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,
Division of Corporation Finance
Office of Life Sciences
cc: Stephen B. Thau, Esq.