SEC Comment Letter 0000000000-22-012442 to Larimar Therapeutics, Inc. (LRMR) (CIK 0001374690) (LRMR)
Larimar Therapeutics, Inc. (LRMR) (CIK 0001374690)
Date: Nov. 16, 2022 · CIK: 0001374690 · Accession: 0000000000-22-012442
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File numbers found in text: 333-268312
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United States securities and exchange commission logo
November 16, 2022
Mr. Michael Celano
Chief Financial Officer
Larimar Therapeutics, Inc.
Three Bala Plaza East, Suite 506
Bala Cynwyd, PA 19004
Re:Larimar Therapeutics, Inc.
Registration Statement on Form S-3
Filed November 10, 2022
File No. 333-268312
Dear Mr. Michael Celano:
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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Porter, Esq.