SEC Comment Letter 0000000000-24-001431 to LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: Feb. 6, 2024 · CIK: 0001347242 · Accession: 0000000000-24-001431
AI Filing Summary & Sentiment
File numbers found in text: 333-276815
Letter
United States securities and exchange commission logo February 6, 2024 Jonathan Kaufman Chief Executive Officer Lipella Pharmaceuticals, Inc. 7800 Susquehanna St. Suite 505 Pittsburgh, PA 15208 Re:Lipella Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed February 1, 2024 File No. 333-276815 Dear Jonathan Kaufman: 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 Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael DeDonato
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United States securities and exchange commission logo
February 6, 2024
Jonathan Kaufman
Chief Executive Officer
Lipella Pharmaceuticals, Inc.
7800 Susquehanna St.
Suite 505
Pittsburgh, PA 15208
Re:Lipella Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed February 1, 2024
File No. 333-276815
Dear Jonathan Kaufman:
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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Michael DeDonato