SEC Comment Letter for CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — May 16, 2008
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: May 16, 2008 · CIK: 0001088856 · Accession: 0000000000-08-025184
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-150232
Letter
Mail Stop 6010 May 16, 2008 Joseph K. Belanoff, M.D. Chief Executive Officer Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, CA 94025 Re: Corcept Therapeutics Incorporated Registration Statement on Form S-1 File Number 333-150232 Correspondence Filed on May 13, 2008 Dear Dr. Belanoff: We have reviewed your c ounsel’s May 13, 2008 letter re garding the above-captioned matter and response to our comments. We continue to believe that given the nature and size of the offering relative to the numbe r of shares outstanding held by non-affiliates, the offering is a primary offering. In that rega rd, you appear to have the following options: (1) you may amend your filing to reduce the size of the offering; or (2) you may withdraw the current registration statement and file a new regist ration statement related to the offering only after each put and issuance of stock to Kingsbridge.
* * *
Please contact Song Brandon at (202) 551-3621, Michael Reedich, Special Counsel at (202) 551-3612, or me at (202) 551 -3715 with any other questions. S i n c e r e l y , J e f f r e y R i e d l e r A s s i s t a n t D i r e c t o r cc: John J. Huber, Esq. Latham & Watkins LLP 555 Eleventh Street, NW, Suite 1000 Washington, DC 20004-1304
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Mail Stop 6010 May 16, 2008 Joseph K. Belanoff, M.D. Chief Executive Officer Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, CA 94025
Re: Corcept Therapeutics Incorporated
Registration Statement on Form S-1 File Number 333-150232 Correspondence Filed on May 13, 2008
Dear Dr. Belanoff:
We have reviewed your c ounsel’s May 13, 2008 letter re garding the above-captioned
matter and response to our comments. We continue to believe that given the nature and size of
the offering relative to the numbe r of shares outstanding held by non-affiliates, the offering is a
primary offering. In that rega rd, you appear to have the following options: (1) you may amend
your filing to reduce the size of the offering; or (2) you may withdraw the current registration
statement and file a new regist ration statement related to the offering only after each put and
issuance of stock to Kingsbridge.
* * *
Please contact Song Brandon at (202) 551-3621, Michael Reedich, Special Counsel at
(202) 551-3612, or me at (202) 551 -3715 with any other questions.
S i n c e r e l y , J e f f r e y R i e d l e r A s s i s t a n t D i r e c t o r cc: John J. Huber, Esq. Latham & Watkins LLP 555 Eleventh Street, NW, Suite 1000 Washington, DC 20004-1304