SEC Comment Letter for CURIS INC (CRIS) (CIK 0001108205) (CRIS) — Jul 8, 2015
CURIS INC (CRIS) (CIK 0001108205)
Date: July 8, 2015 · CIK: 0001108205 · Accession: 0000000000-15-035823
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File numbers found in text: 333-205460
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July 8 , 2015 Via E-Mail Michael P. Gray Chief Business and Financial Officer Curis, Inc. 4 Maguire Road Lexington, Massachusetts 02421 Re: Curis, Inc. Registration Statement on Form S -3 Filed July 2 , 2015 File No. 333-205460 Dear Mr. Gray : We have limited our review of your registration statement to the resolution of your pending confidential treatment request. Please be advised that we will not be in a position to declare your registration statement effective until all outstanding comments, if any, on your request for confidential treatment have been cleared. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accu racy and adequacy of the disclosures they have made. Notwithstanding our comment , in the event you request acceleration of the effective date of the pending registration statement , please provide a written statement from the company acknowledging 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 effe ctiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Michael P. Gray Curis, Inc. July 8 , 2015 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for accel eration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relat e to the proposed public offering of the securities specified in the above registration statement. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact P reston Brewer at (202) 551 -3969 , Dan Greenspan at (202) 551 -3623 or me at (202) 551 -3715 with any questions. Sincerely, /s/ Jeffrey P. Riedler Jeffrey P. Riedler Assistant Director cc: Via E -Mail Cynthia T. Mazareas , Esq. Wilmer Cutler Pickering Hale and Dorr LLP