SEC Comment Letter 0000000000-23-008363 to NeuBase Therapeutics, Inc. (CIK 0001173281)
NeuBase Therapeutics, Inc. (CIK 0001173281)
Date: Aug. 3, 2023 · CIK: 0001173281 · Accession: 0000000000-23-008363
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File numbers found in text: 333-273494
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United States securities and exchange commission logo
August 3, 2023
Dr. Dietrich Stephan
Chief Executive Officer and Director
NeuBase Therapeutics, Inc.
350 Technology Drive, Fourth Floor
Pittsburgh, PA 15219
Re:NeuBase Therapeutics, Inc.
Registration Statement on Form S-1
Filed July 28, 2023
File No. 333-273494
Dear Dr. Dietrich Stephan:
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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeff Hartlin, Esq.