SEC Company Response from CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Sep 7, 2010
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: Sept. 7, 2010 · CIK: 0001088856 · Accession: 0001193125-10-205842
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-168928
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Jeffrey P. Riedler, Assistant Director Sebastian Gomez Abero, Staff Attorney Re: Corcept Therapeutics Incorporated Registration Statement on Form S-3 File No. 333-168928
Dear Mr. Riedler and Mr. Gomez Abero:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 filed on August 19, 2010, as amended by Amendment No. 1 to the Registration Statement filed on September 2, 2010 (No. 333-168928) (the “Registration Statement”) of Corcept Therapeutics Incorporated (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on September 9, 2010, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alan Mendelson at (650) 463-4693.
The Company acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”) of the Commission, 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
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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.
Thank you for your assistance in this matter. Please do not hesitate to call Alan Mendelson at (650) 463-4693 if you have any questions regarding this request.
Very truly yours,
Corcept Therapeutics Incorporated
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CORRESP 1 filename1.htm Acceleration Request Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, California 94025 September 7, 2010 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey P. Riedler, Assistant Director Sebastian Gomez Abero, Staff Attorney Re: Corcept Therapeutics Incorporated Registration Statement on Form S-3 File No. 333-168928 Dear Mr. Riedler and Mr. Gomez Abero: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 filed on August 19, 2010, as amended by Amendment No. 1 to the Registration Statement filed on September 2, 2010 (No. 333-168928) (the “Registration Statement”) of Corcept Therapeutics Incorporated (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on September 9, 2010, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alan Mendelson at (650) 463-4693. The Company acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”) of the Commission, 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. Thank you for your assistance in this matter. Please do not hesitate to call Alan Mendelson at (650) 463-4693 if you have any questions regarding this request. Very truly yours, Corcept Therapeutics Incorporated By: /s/ Caroline M. Loewy Name: Caroline M. Loewy Title: Chief Financial Officer