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SEC Company Response from Whitehawk Therapeutics, Inc. (WHWK) (CIK 0001422142) (WHWK) — Jun 21, 2017

Whitehawk Therapeutics, Inc. (WHWK) (CIK 0001422142)
Date: June 21, 2017 · CIK: 0001422142 · Accession: 0001193125-17-209468

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File numbers found in text: 333-217320

Date
June 21, 2017
Author
Chief Executive
Form
CORRESP
Company
Whitehawk Therapeutics, Inc. (WHWK) (CIK 0001422142)

Letter

Acceleration Request

Aerpio Pharmaceuticals, Inc.

9987 Carver Road

Cincinnati, OH

June 21, 2017

VIA EDGAR

Suzanne Hayes

Mary Beth Breslin

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Healthcare and Insurance

F Street, N.E.

Washington, D.C. 20549

Re: Aerpio Pharmaceuticals, Inc. (the “Company”)

Registration Statement on Form S-1

File No. 333-217320

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Washington, D.C. time, on June 23, 2017, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin Procter LLP, by calling Danielle Lauzon at (617) 570-1955.

The Company hereby acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
Aerpio Pharmaceuticals, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 Aerpio Pharmaceuticals, Inc.

9987 Carver Road

 Cincinnati, OH
45242

 June 21, 2017

 VIA EDGAR

Suzanne Hayes

 Mary Beth Breslin

United States Securities and Exchange Commission

 Division of
Corporation Finance

 Office of Healthcare and Insurance

 100
F Street, N.E.

 Washington, D.C. 20549

Re:
Aerpio Pharmaceuticals, Inc. (the “Company”)

 Registration Statement on
Form S-1

 File No. 333-217320

Ladies and Gentlemen:

 In accordance with Rule 461 under the
Securities Act of 1933, as amended (the “Securities Act”), the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00
p.m., Washington, D.C. time, on June 23, 2017, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event
with our counsel, Goodwin Procter LLP, by calling Danielle Lauzon at (617) 570-1955.

 The Company hereby acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 Very truly yours,

Aerpio Pharmaceuticals, Inc.

By:

/s/ Joseph H. Gardner

 Name:

 Title:

 Joseph H. Gardner

 Chief Executive
Officer

 cc: Goodwin Procter LLP