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SEC Comment Letter 0000000000-24-007055 to CAPRICOR THERAPEUTICS, INC. (CAPR)

CAPRICOR THERAPEUTICS, INC.
Date: June 21, 2024 · CIK: 0001133869 · Accession: 0000000000-24-007055

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File numbers found in text: 333-280229

Date
June 21, 2024
Author
Linda Marbán
Form
UPLOAD
Company
CAPRICOR THERAPEUTICS, INC.

Letter

United States securities and exchange commission logo June 21, 2024 Linda Marbán Chief Executive Officer Capricor Therapeutics, Inc. 10865 Road to the Cure, Suite 150 San Diego, CA 92121 Re:Capricor Therapeutics, Inc. Registration Statement on Form S-3 Filed June 14, 2024 File No. 333-280229 Dear Linda 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rob Carlson

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United States securities and exchange commission logo
June 21, 2024
Linda Marbán
Chief Executive Officer
Capricor Therapeutics, Inc.
10865 Road to the Cure, Suite 150
San Diego, CA 92121
Re:Capricor Therapeutics, Inc.
Registration Statement on Form S-3
Filed June 14, 2024
File No. 333-280229
Dear Linda 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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Rob Carlson