SEC Comment Letter 0000000000-25-003434 to LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: March 31, 2025 · CIK: 0001347242 · Accession: 0000000000-25-003434
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286199
Letter
Re: Lipella Pharmaceuticals Inc. Registration Statement on Form S-3 Filed March 28, 2025 File No. 333-286199 Dear Jonathan Kaufman:
March 31, 2025
Jonathan Kaufman Chief Executive Officer Lipella Pharmaceuticals Inc. 7800 Susquehanna St., Suite 505 Pittsburgh, PA 15208
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Hermione M. Krumm, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 31, 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 March 28, 2025 File No. 333-286199 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Hermione M. Krumm, Esq. </TEXT> </DOCUMENT>