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SEC Comment Letter for CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869) (CAPR) — Dec 9, 2019

CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)
Date: Dec. 9, 2019 · CIK: 0001133869 · Accession: 0000000000-19-016215

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File numbers found in text: 333-235358

Date
December 9, 2019
Author
Karen G. Krasney, Esq.
Form
UPLOAD
Company
CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)

Letter

December 9, 2019 Karen G. Krasney, Esq. Executive Vice President and General Counsel Capricor Therapeutics, Inc. 8840 Wilshire Blvd., 2nd Floor Beverly Hills, CA 90211 Re:Capricor Therapeutics, Inc. Registration Statement on Form S-1 Filed December 5, 2019 File No. 333-235358 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert R. Carlson, Esq.

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December 9, 2019
Karen G. Krasney, Esq.
Executive Vice President and General Counsel
Capricor Therapeutics, Inc.
8840 Wilshire Blvd., 2nd Floor
Beverly Hills, CA 90211
Re:Capricor Therapeutics, Inc.
Registration Statement on Form S-1
Filed December 5, 2019
File No. 333-235358
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Robert R. Carlson, Esq.