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SEC Comment Letter for CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869) (CAPR) — Jul 11, 2017

CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)
Date: July 11, 2017 · CIK: 0001133869 · Accession: 0000000000-17-024263

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Date
July 11, 2017
Author
Linda Marbán
Form
UPLOAD
Company
CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)

Letter

July 11, 2017 Linda Marbán Chief Executive Officer Capricor Therapeutics, Inc. 8840 Wilshire Blvd., 2nd Floor Beverly Hills, CA 90211 Capricor Therapeutics, Inc. Registration Statement on Form S-3 Filed July 7, 2017 File No. 333-219188Re: Dear Dr. Marbán: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Irene Paik at 202-551-6553 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Rob R. Carlson, Esq., Sidley Austin LLP

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July 11, 2017
Linda Marbán
Chief Executive Officer
Capricor Therapeutics, Inc.
8840 Wilshire Blvd., 2nd Floor
Beverly Hills, CA 90211
Capricor Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 7, 2017
File No. 333-219188Re:
Dear Dr. Marbán:
        This is to advise you that we have not reviewed and will not review your registration
statement.
        Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
        Please contact Irene Paik at 202-551-6553 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Rob R. Carlson, Esq., Sidley Austin LLP