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SEC Company Response from Somaxon Pharmaceuticals, Inc. (CIK 0001339455) — Dec 13, 2005

Somaxon Pharmaceuticals, Inc. (CIK 0001339455)
Date: Dec. 13, 2005 · CIK: 0001339455 · Accession: 0000936392-05-000434

AI Filing Summary & Sentiment

File numbers found in text: 333-128871

Date
Dec. 13, 2005
Author
/s/ Danielle M. Donaldson
Form
CORRESP
Company
Somaxon Pharmaceuticals, Inc. (CIK 0001339455)

Letter

VIA EDGAR AND FACSIMILE Re: Somaxon Pharmaceuticals, Inc. Amendment No. 2 to Registration Statement on Form S-1 SEC File No. 333-128871

Dear Mr. Hasan:

Enclosed please find correspondence from November 23, 2005 accompanying the above-referenced Registration Statement. We are refiling the correspondence as requested by the Staff. Please do not hesitate to call me at (619) 238-2857 or Cheston Larson at (858) 523-5435 with any questions.

Best regards,
/s/ Danielle M. Donaldson

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12636 High Bluff Drive, Suite 400

San Diego, California 92130-2071

Tel: (858) 523-5400 Fax: (858) 523-5450

www.lw.com

FIRM / AFFILIATE OFFICES

    Boston

    New York

    Brussels

    Northern Virginia

    Chicago

    Orange County

    Frankfurt

    Paris

    Hamburg

    San Diego

    Hong Kong

    San Francisco

    London

    Shanghai

    Los Angeles

    Silicon Valley

    Milan

    Singapore

    Moscow

    Tokyo

    New Jersey

    Washington, D.C.

File No. 036854-0010

December 13, 2005

VIA EDGAR AND FACSIMILE

Zafar Hasan, Esq.

Attorney-Advisor

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 6010

Washington, D.C. 20549

    Re:

    Somaxon Pharmaceuticals, Inc.

Amendment No. 2 to Registration Statement on Form S-1

SEC File No. 333-128871

Dear Mr. Hasan:

     Enclosed please find correspondence from November 23, 2005 accompanying the above-referenced
Registration Statement. We are refiling the correspondence as requested by the Staff. Please do
not hesitate to call me at (619) 238-2857 or Cheston Larson at (858) 523-5435 with any questions.

    Best regards,

    /s/ Danielle M. Donaldson

    Danielle M. Donaldson

of LATHAM & WATKINS LLP

Enclosures

    cc:

    Kenneth M. Cohen, Somaxon Pharmaceuticals, Inc.

Scott N. Wolfe, Latham & Watkins LLP

Cheston J. Larson, Latham & Watkins LLP