SEC Company Response from CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856) (CORT) — May 8, 2017
CORCEPT THERAPEUTICS INC (CORT) (CIK 0001088856)
Date: May 8, 2017 · CIK: 0001088856 · Accession: 0001193125-17-162488
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216659
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Re: Corcept Therapeutics, Inc. Registration Statement on Form S-3 Initially Filed March 13, 2017 and Amended May 5, 2017 File No. 333-216659
Dear Mr. Riedler:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Corcept Therapeutics Incorporated (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will become effective under the Securities Act on May 10, 2017 at 4:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable. 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 such Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: Kathleen M. Wells, by facsimile to (650) 463-2600.
In connection with this request, the Company acknowledges 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 staff comments and 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.
The cooperation of the staff in meeting our request is very much appreciated. If you have any questions or comments, please contact Kathleen M. Wells of Latham & Watkins LLP at (650) 463-2677 or kathleen.wells@lw.com. Thank you for your assistance with these matters.
Very truly yours,
CORCEPT THERAPEUTICS INCORPORATED
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CORRESP 1 filename1.htm CORRESP Corcept Therapeutics Incorporated 149 Commonwealth Drive Menlo Park, California 94025 May 8, 2017 VIA EDGAR TRANSMISSION Jeffrey P. Riedler, Assistant Director Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Corcept Therapeutics, Inc. Registration Statement on Form S-3 Initially Filed March 13, 2017 and Amended May 5, 2017 File No. 333-216659 Dear Mr. Riedler: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Corcept Therapeutics Incorporated (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will become effective under the Securities Act on May 10, 2017 at 4:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable. 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 such Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: Kathleen M. Wells, by facsimile to (650) 463-2600. In connection with this request, the Company acknowledges 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 staff comments and 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. The cooperation of the staff in meeting our request is very much appreciated. If you have any questions or comments, please contact Kathleen M. Wells of Latham & Watkins LLP at (650) 463-2677 or kathleen.wells@lw.com. Thank you for your assistance with these matters. Very truly yours, CORCEPT THERAPEUTICS INCORPORATED /s/ G. CHARLES ROBB G. Charles Robb Chief Financial Officer and Secretary cc: Alan C. Mendelson, Esq. of Latham & Watkins LLP Kathleen M. Wells, Esq. of Latham & Watkins LLP