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SEC Comment Letter for CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Sep 25, 2017

CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: Sept. 25, 2017 · CIK: 0001088856 · Accession: 0000000000-17-034015

Financial Reporting Regulatory Compliance Internal Controls

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Date
September 25, 2017
Author
Joseph K. Belanoff
Form
UPLOAD
Company
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)

Letter

September 25, 2017 Joseph K. Belanoff Chief Executive Officer and President Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, CA 94025 Corcept Therapeutics Incorporated Form 10-K for Fiscal Year Ended December 31, 2016 Filed March 6, 2017 File No. 000-50679Re: Dear Dr. Belanoff: We have completed our review of your filing. 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 by the staff. Division of Corporation Finance Office of Healthcare & Insurance cc: Alan C. Mendelson - Latham & Watkins LLP

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September 25, 2017
Joseph K. Belanoff
Chief Executive Officer and President
Corcept Therapeutics Incorporated
149 Commonwealth Drive
Menlo Park, CA 94025
Corcept Therapeutics Incorporated
Form 10-K for Fiscal Year Ended December 31, 2016
Filed March 6, 2017
File No. 000-50679Re:
Dear Dr. Belanoff:
We have completed our review of your filing.  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 by the staff.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Alan C. Mendelson - Latham & Watkins LLP