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SEC Company Response from Tvardi Therapeutics, Inc. (TVRD) (CIK 0001346830) (TVRD) — May 13, 2015

Tvardi Therapeutics, Inc. (TVRD) (CIK 0001346830)
Date: May 13, 2015 · CIK: 0001346830 · Accession: 0001193125-15-185153

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File numbers found in text: 333-203072

Referenced dates: April 3, 2015

Date
May 13, 2015
Author
/s/ Darren K. DeStefano
Form
CORRESP
Company
Tvardi Therapeutics, Inc. (TVRD) (CIK 0001346830)

Letter

RE: Cara Therapeutics, Inc.

Correspondence Letter

May 13, 2015

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington D.C. 20549

Attn: Alla Berenshteyn

Registration Statement on Form S-3

Filed March 27, 2015

File No. 333-203072

Ladies and Gentlemen:

On behalf of our client, Cara Therapeutics, Inc. (the “Company”), we are responding to the comment (the “Comment”) of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in its letter dated April 3, 2015 (the “Comment Letter”), relating to the above referenced Registration Statement on Form S-3 (the “Registration Statement”).

Set forth below is the Company’s response to the Comment. The numbering of the paragraph below corresponds to the numbering of the Comment, which for your convenience we have incorporated into this response letter. Capitalized terms used but not defined herein are used herein as defined in the Registration Statement.

General

1. We note that your registration statement incorporates by reference your Form 10-K for the fiscal year ended December 31, 2014, which incorporates by reference Part III information from a proxy statement that has not yet been filed. Please amend your Form 10-K to include the Part III information, including executive compensation for the fiscal year ended December 31, 2014, or file your proxy statement including such information. Alternatively, please amend your registration statement to include such information. We refer you to Question 123.01 of the Securities Act Forms Compliance and Disclosure Interpretations for more information.

Response to Comment 1

The Company acknowledges the Staff’s comment and has incorporated Part III by reference into the Registration Statement from the definitive proxy statement filed by the Company on April 24, 2015.

******

Please fax any additional comment letters concerning the Registration Statement to (703) 456-8100 and direct any questions or comments concerning the Registration Statement or this response letter to the undersigned at (703) 456-8034.

Sincerely,
/s/ Darren K. DeStefano

Show Raw Text
CORRESP
1
filename1.htm

Correspondence Letter

 May 13, 2015

 U.S.
Securities and Exchange Commission

 Division of Corporate Finance

100 F Street, N.E.

 Washington D.C. 20549

Attn: Alla Berenshteyn

RE:
Cara Therapeutics, Inc.

Registration Statement on Form S-3

Filed March 27, 2015

File No. 333-203072

 Ladies and Gentlemen:

On behalf of our client, Cara Therapeutics, Inc. (the “Company”), we are responding to the comment (the
“Comment”) of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in its letter dated April 3, 2015 (the “Comment
Letter”), relating to the above referenced Registration Statement on Form S-3 (the “Registration Statement”).

 Set
forth below is the Company’s response to the Comment. The numbering of the paragraph below corresponds to the numbering of the Comment, which for your convenience we have incorporated into this response letter. Capitalized terms used but not
defined herein are used herein as defined in the Registration Statement.

 General

1. We note that your registration statement incorporates by reference your Form 10-K for the fiscal year ended December 31, 2014, which
incorporates by reference Part III information from a proxy statement that has not yet been filed. Please amend your Form 10-K to include the Part III information, including executive compensation for the fiscal year ended December 31, 2014, or
file your proxy statement including such information. Alternatively, please amend your registration statement to include such information. We refer you to Question 123.01 of the Securities Act Forms Compliance and Disclosure Interpretations for more
information.

 Response to Comment 1

The Company acknowledges the Staff’s comment and has incorporated Part III by reference into the Registration Statement from the
definitive proxy statement filed by the Company on April 24, 2015.

 ******

 Please fax any additional comment letters concerning the Registration Statement to (703) 456-8100 and
direct any questions or comments concerning the Registration Statement or this response letter to the undersigned at (703) 456-8034.

Sincerely,

 /s/ Darren K. DeStefano

Darren K. DeStefano

 cc:    Derek Chalmers, Ph.D., D.Sc.