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SEC Comment Letter for CORCEPT THERAPEUTICS (CORT) — Dec 11, 2025

CORCEPT THERAPEUTICS INC
Date: Dec. 11, 2025 · CIK: 0001088856 · Accession: 0000000000-25-011477

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File numbers found in text: 000-50679

Date
December 11, 2025
Author
Atabak Mokari
Form
UPLOAD
Company
CORCEPT THERAPEUTICS INC

Letter

December 11, 2025 Atabak Mokari Chief Financial Officer Corcept Therapeutics Inc. 101 Redwood Shores Parkway Redwood City, CA 94065 Re:Corcept Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 000-50679 Dear Atabak Mokari: 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 of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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December 11, 2025
Atabak Mokari
Chief Financial Officer
Corcept Therapeutics Inc.
101 Redwood Shores Parkway
Redwood City, CA 94065
Re:Corcept Therapeutics Inc.
Form 10-K for the Fiscal Year Ended December 31, 2024
File No. 000-50679
Dear Atabak Mokari:
            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 of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences