SEC Comment Letter 0000000000-23-000732 to ARDELYX, INC. (ARDX) (CIK 0001437402) (ARDX)
ARDELYX, INC. (ARDX) (CIK 0001437402)
Date: Jan. 23, 2023 · CIK: 0001437402 · Accession: 0000000000-23-000732
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File numbers found in text: 333-269297
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United States securities and exchange commission logo
January 23, 2023
Michael Raab
President & Chief Executive Officer
Ardelyx, Inc.
400 Fifth Avenue, Suite 210
Waltham, MA 02451
Re:Ardelyx, Inc.
Registration Statement on Form S-3
Filed January 19, 2023
File No. 333-269297
Dear Michael Raab:
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Mark V. Roeder, Esq.