SEC Company Response from CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — Oct 9, 2012
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: Oct. 9, 2012 · CIK: 0001088856 · Accession: 0001193125-12-418571
AI Filing Summary & Sentiment
Reasoning
Referenced dates: September 25, 2012
Letter
VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Filed March 13, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2012 Filed August 9, 2012 File No. 0-50679
Dear Mr. Peklenk:
Reference is made to the letter dated September 25, 2012 from the Staff relating to the above-referenced filings. As discussed, the Company has requested additional time to respond to the comments from the Staff. The Company expects to respond to the Staff’s comments on or before October 24, 2012.
Please contact the undersigned at (650) 463-2677 if you have any questions regarding this request.
Very truly yours,
/s/ Kathleen M. Wells
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CORRESP 1 filename1.htm Correspondence 140 Scott Drive Menlo Park, California 94025 Tel: +1.650.328.4600 Fax: +1.650.463.2600 www.lw.com FIRM / AFFILIATE OFFICES Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Boston New York Brussels Orange County Chicago Paris October 9, 2012 VIA EDGAR James Peklenk Staff Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Doha Riyadh Dubai Rome Frankfurt San Diego Hamburg San Francisco Hong Kong Shanghai Houston Silicon Valley London Singapore Los Angeles Tokyo Madrid Washington, D.C. Milan Re: Corcept Therapeutics, Inc. (the “Company”) Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 13, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2012 Filed August 9, 2012 File No. 0-50679 Dear Mr. Peklenk: Reference is made to the letter dated September 25, 2012 from the Staff relating to the above-referenced filings. As discussed, the Company has requested additional time to respond to the comments from the Staff. The Company expects to respond to the Staff’s comments on or before October 24, 2012. Please contact the undersigned at (650) 463-2677 if you have any questions regarding this request. Very truly yours, /s/ Kathleen M. Wells Kathleen M. Wells of LATHAM & WATKINS LLP cc: G. Charles Robb, Chief Financial Officer