SEC Company Response from Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Sep 12, 2014
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: Sept. 12, 2014 · CIK: 0001404281 · Accession: 0001193125-14-340175
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-196932, 333-198052
Letter
Correspondence
TOKAI PHARMACEUTICALS, INC.
One Broadway, 14th floor
Cambridge, MA 02142
September 12, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Tokai Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-198052
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tokai Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-196932), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern time on September 16, 2014, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
(a) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(c) the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[The remainder of this page is intentionally left blank.]
Very truly yours,
TOKAI PHARMACEUTICALS, INC.
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CORRESP 1 filename1.htm Correspondence TOKAI PHARMACEUTICALS, INC. One Broadway, 14th floor Cambridge, MA 02142 September 12, 2014 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Tokai Pharmaceuticals, Inc. Registration Statement on Form S-1 File No. 333-198052 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tokai Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-196932), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern time on September 16, 2014, or as soon thereafter as practicable. The Registrant hereby acknowledges that: (a) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (c) the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [The remainder of this page is intentionally left blank.] Very truly yours, TOKAI PHARMACEUTICALS, INC. By: /s/ Jodie P. Morrison Name: Jodie P. Morrison Title: President and Chief Executive Officer [Signature Page to Request for Acceleration]