SEC Comment Letter for CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Dec 20, 2012
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: Dec. 20, 2012 · CIK: 0001088856 · Accession: 0000000000-12-068810
AI Filing Summary & Sentiment
Reasoning
Letter
December 20, 2012 Via E -mail Joseph K. Belanoff Chief Executive Officer Corcept Therapeutics, Inc. 149 Commonwealth Drive Menlo Park, CA 94025
Re: Corcept Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 13, 2012 File No. 0 00-50679
Dear Mr. Belanoff :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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December 20, 2012
Via E -mail
Joseph K. Belanoff
Chief Executive Officer
Corcept Therapeutics, Inc.
149 Commonwealth Drive
Menlo Park, CA 94025
Re: Corcept Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed March 13, 2012
File No. 0 00-50679
Dear Mr. Belanoff :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
Joel Parker
Accounting Branch Chief