SEC Company Response from CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Jun 6, 2008
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: June 6, 2008 · CIK: 0001088856 · Accession: 0001193125-08-129673
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-150232
Letter
VIA EDGAR Office of Health Care and Insurance Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: Corcept Therapeutics Incorporated Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-150232) Filed June 6,
Dear Mr. Reedich:
On behalf of our client Corcept Therapeutics Incorporated (the “Company” or “Corcept”), pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests acceleration pursuant to Rule 461 under the Securities Act of 1933, as amended, of the Registration Statement on Form S-1 (Registration No. 333-150232) of the Company, original filed on April 14, 2008, as amended by Amendment No. 1 thereto filed on May 30, 2008 and as amended by Amendment No. 2 thereto filed on June 6, 2008 (as amended, the “Registration Statement”), so that the Registration Statement will be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m. EDT on June 10, 2008, or as soon as practicable thereafter.
In connection with the foregoing request for acceleration of such Registration Statement, the Company has authorized us to acknowledge on its behalf that:
•
should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please call the undersigned at (202) 267-2242 if you wish to discuss this request.
Very truly yours,
/s/ John J. Huber
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CORRESP 1 filename1.htm Acceleration Request 555 Eleventh Street, N.W., Suite 1000 Washington, D.C. 20004-1304 Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com FIRM / AFFILIATE OFFICES Barcelona New Jersey Brussels New York Chicago Northern Virginia Frankfurt Orange County Hamburg Paris Hong Kong San Diego London San Francisco June 6, 2008 Los Angeles Shanghai Madrid Silicon Valley Milan Singapore Moscow Tokyo Munich Washington, D.C. VIA EDGAR Michael Reedich, Esq. Special Counsel Office of Health Care and Insurance Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Corcept Therapeutics Incorporated Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-150232) Filed June 6, 2008 Dear Mr. Reedich: On behalf of our client Corcept Therapeutics Incorporated (the “Company” or “Corcept”), pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests acceleration pursuant to Rule 461 under the Securities Act of 1933, as amended, of the Registration Statement on Form S-1 (Registration No. 333-150232) of the Company, original filed on April 14, 2008, as amended by Amendment No. 1 thereto filed on May 30, 2008 and as amended by Amendment No. 2 thereto filed on June 6, 2008 (as amended, the “Registration Statement”), so that the Registration Statement will be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m. EDT on June 10, 2008, or as soon as practicable thereafter. In connection with the foregoing request for acceleration of such Registration Statement, the Company has authorized us to acknowledge on its behalf that: • should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please call the undersigned at (202) 267-2242 if you wish to discuss this request. Very truly yours, /s/ John J. Huber John J. Huber of LATHAM & WATKINS LLP cc: Song P. Brandon, Esq., Securities and Exchange Commission Joseph K. Belanoff, Corcept Therapeutics Incorporated Alan C. Mendelson, Latham & Watkins LLP Keith Benson, Latham & Watkins LLP