SEC Comment Letter 0000000000-25-000319 to LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: Jan. 13, 2025 · CIK: 0001347242 · Accession: 0000000000-25-000319
AI Filing Summary & Sentiment
File numbers found in text: 333-284172
Letter
January 13, 2025 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 January 7, 2025 File No. 333-284172 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Hermione M. Krumm, Esq.
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January 13, 2025
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 January 7, 2025
File No. 333-284172
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Hermione M. Krumm, Esq.