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Correspondence 0000950170-24-099072 from DURECT CORP (DRRX) (CIK 0001082038)

DURECT CORP (DRRX) (CIK 0001082038)
Date: Aug. 20, 2024 · CIK: 0001082038 · Accession: 0000950170-24-099072

AI Filing Summary & Sentiment

File numbers found in text: 333-281550

Date
August 20, 2024
Author
By
Form
CORRESP
Company
DURECT CORP (DRRX) (CIK 0001082038)

Letter

Re:

August 20, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Joshua Gorsky, Office of Life Sciences

DURECT Corporation

Registration Statement on Form S-

Filed August 14, 2024

File No. 333-281550

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Acceleration Request

Requested Date:

August 23, 2024

Requested Time:

4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DURECT Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-281550) effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Company hereby authorizes Stephen Thau, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Mr. Thau at (212) 506-5076.

[Signature page follows]

Sincerely,
DURECT CORPORATION

Show Raw Text
CORRESP
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filename1.htm

  CORRESP

  August 20, 2024

  VIA EDGAR

  U.S. Securities and Exchange Commission

  Division of Corporation Finance

  100 F Street, N.E.

  Washington, D.C. 20549

  Attn: Joshua Gorsky, Office of Life Sciences

    Re:

    DURECT Corporation

Registration Statement on Form S-

Filed August 14, 2024

File No. 333-281550

REQUEST FOR ACCELERATION OF EFFECTIVENESS

  Acceleration Request

    Requested Date:

    August 23, 2024

    Requested Time:

    4:00 p.m. Eastern Time

  Ladies and Gentlemen:

  Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DURECT Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-281550) effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

  The Company hereby authorizes Stephen Thau, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.

  The Company requests that it be notified of such effectiveness by a telephone call to Mr. Thau at (212) 506-5076.

  [Signature page follows]

    Sincerely,

    DURECT CORPORATION

    By:

    /s/ Timothy M. Papp

    Name: Timothy M. Papp

    Title: Chief Financial Officer

    cc:

    James E. Brown, DURECT Corporation

    Stephen Thau, Esq., Orrick, Herrington & Sutcliffe LLP