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SEC Comment Letter for CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869) (CAPR) — Oct 31, 2018

CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)
Date: Oct. 31, 2018 · CIK: 0001133869 · Accession: 0000000000-18-034036

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File numbers found in text: 333-227955

Date
October 31, 2018
Author
Karen G. Krasney, Esq.
Form
UPLOAD
Company
CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)

Letter

October 31, 2018 Karen G. Krasney, Esq. General Counsel Capricor Therapeutics, Inc. 8840 Wilshire Blvd., 2nd Floor Beverly Hills, CA 90211 Re:Capricor Therapeutics, Inc.. Registration Statement on Form S-3 Filed October 24, 2018 File No. 333-227955 Dear Ms. Krasney: 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 Joseph McCann at (202) 551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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October 31, 2018
Karen G. Krasney, Esq.
General Counsel
Capricor Therapeutics, Inc.
8840 Wilshire Blvd., 2nd Floor
Beverly Hills, CA 90211
Re:Capricor Therapeutics, Inc..
Registration Statement on Form S-3
Filed October 24, 2018
File No. 333-227955
Dear Ms. Krasney:
            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 Joseph McCann at (202) 551-6262 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance