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SEC Comment Letter for SCYNEXIS INC (SCYX) (CIK 0001178253) (SCYX) — Nov 5, 2015

SCYNEXIS INC (SCYX) (CIK 0001178253)
Date: Nov. 5, 2015 · CIK: 0001178253 · Accession: 0000000000-15-052972

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File numbers found in text: 333-207705

Date
November 5, 2015
Author
/s/ Suzanne Hayes
Form
UPLOAD
Company
SCYNEXIS INC (SCYX) (CIK 0001178253)

Letter

Mail Stop 4720 November 5, 2015 Via E -mail Marco Taglietti, M.D. Chief Executive Officer SCYNEXIS, Inc. 101 Hudson Street, Suite 3610 Jersey City, NJ 07302 -6548

Re: SCYNEXIS, Inc. Registration Statement on Form S-3 Filed October 30, 2015 File No. 333-207705

Dear Dr. Taglietti :

This is to advise you that we have not reviewed and will not review your registration statement .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.

In the event you request acceleration of the effective date of the pending regist ration statement please provide a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 46 1 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation

Marco Taglietti, M.D. SCYNEXIS, Inc. November 5 , 2015 Page 2

of the fact that those requesting acceleration are aware of their respective responsibilities un der the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .

You may contact Tara Keating Brooks at (202) 551 -8336 or me at (202) 551 -3675 with any questions.

Sincerely,
/s/ Suzanne Hayes

Show Raw Text
Mail Stop 4720
November 5, 2015

Via E -mail
Marco Taglietti, M.D.
Chief Executive Officer
SCYNEXIS, Inc.
101 Hudson Street, Suite 3610
Jersey City, NJ 07302 -6548

Re: SCYNEXIS, Inc.
Registration Statement on Form S-3
Filed  October 30, 2015
  File No.  333-207705

Dear Dr. Taglietti :

This is to advise you that we have not  reviewed and will not review your registration
statement .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are  in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

In the event you request acceleration of the effective date of the pending regist ration
statement please provide  a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with  respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the  filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 46 1 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation

Marco Taglietti, M.D.
SCYNEXIS, Inc.
November 5 , 2015
Page 2

 of the fact that those requesting acceleration are aware of their respective responsibilities un der
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the registered securities .

You may contact Tara Keating Brooks  at (202) 551 -8336  or me at (202) 551 -3675  with
any questions.

Sincerely,

 /s/ Suzanne Hayes

 Suzanne  Hayes
Assistant Director
Office of Healthcare and Insurance

cc:   Via E -mail
 Matthew B. Hemington
Cooley LLP