SEC Company Response from CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Nov 7, 2008
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: Nov. 7, 2008 · CIK: 0001088856 · Accession: 0001193125-08-230087
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-150204
Letter
VIA EDGAR & FAX Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attn: Jeffrey Riedler, Esq., Assistant Director, Office of Health Care and Insurance, Division of Corporation Finance Re: Corcept Therapeutics Incorporated Registration Statement on Form S-3 (File No. 333-150204)
Dear Mr. Riedler:
In accordance with Rule 461 under the Securities Act of 1933, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (No. 333-150204) (the “Registration Statement”) of Corcept Therapeutics Incorporated (the “Registrant”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on November 10, 2008. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Latham & Watkins LLP, by emailing John J. Huber at john.huber@lw.com or, in the alternative, calling him at (202) 637-2242. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: John J. Huber, by facsimile to (202) 637-2201.
The Company acknowledges the following:
•
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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to call John J. Huber at (202) 637-2242 if you have any questions regarding this request.
Very truly yours,
/s/ Anne LeDoux
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CORRESP 1 filename1.htm Acceleration Request Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, California 94025 November 7, 2008 VIA EDGAR & FAX Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Riedler, Esq., Assistant Director, Office of Health Care and Insurance, Division of Corporation Finance Re: Corcept Therapeutics Incorporated Registration Statement on Form S-3 (File No. 333-150204) Dear Mr. Riedler: In accordance with Rule 461 under the Securities Act of 1933, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (No. 333-150204) (the “Registration Statement”) of Corcept Therapeutics Incorporated (the “Registrant”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on November 10, 2008. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Latham & Watkins LLP, by emailing John J. Huber at john.huber@lw.com or, in the alternative, calling him at (202) 637-2242. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: John J. Huber, by facsimile to (202) 637-2201. The Company acknowledges the following: • 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please do not hesitate to call John J. Huber at (202) 637-2242 if you have any questions regarding this request. Very truly yours, /s/ Anne LeDoux Anne LeDoux Vice President and Controller cc: John J. Huber, Esq., Latham & Watkins LLP Alan C. Mendelson, Esq., Latham & Watkins LLP Keith Benson, Esq., Latham & Watkins LLP