SEC Comment Letter for Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868) (ESPR) — Jan 14, 2016
Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868)
Date: Jan. 14, 2016 · CIK: 0001434868 · Accession: 0000000000-16-061477
AI Filing Summary & Sentiment
File numbers found in text: 333-208701
Letter
Mail Stop 4720 January 14, 2016 Via E -mail Richard B. Bartram Vice President Finance Esperion Therapeutics, Inc. 3891 Ranchero Drive, Suite 150 Ann Arbor, MI 48108
Re: Esperion Therapeutics, Inc. Registration Statement on Form S-3 Filed December 22, 2015 File No. 333-208701
Dear Mr. Bartram :
This is to advise you that we have not reviewed and will not review your registration statement .
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement please provide a written statement from the company acknowledging 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.
Please refer to Rules 460 and 46 1 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation
Richard B. Bartram Esperion Therapeutics, Inc. January 14, 2016 Page 2
of the fact that those requesting acceleration are aware of their respective responsibilities un der the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
You may contact Tara Keating Brooks at (202) 551 -8336 or me at (202) 551 -3675 with any questions.
Sincerely,
/s/ Suzanne Hayes
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Mail Stop 4720 January 14, 2016 Via E -mail Richard B. Bartram Vice President Finance Esperion Therapeutics, Inc. 3891 Ranchero Drive, Suite 150 Ann Arbor, MI 48108 Re: Esperion Therapeutics, Inc. Registration Statement on Form S-3 Filed December 22, 2015 File No. 333-208701 Dear Mr. Bartram : This is to advise you that we have not reviewed and will not review your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement please provide a written statement from the company acknowledging 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. Please refer to Rules 460 and 46 1 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation Richard B. Bartram Esperion Therapeutics, Inc. January 14, 2016 Page 2 of the fact that those requesting acceleration are aware of their respective responsibilities un der the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . You may contact Tara Keating Brooks at (202) 551 -8336 or me at (202) 551 -3675 with any questions. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Via E -mail Arthur R. McGivern Goodwin Procter LLP