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SEC Comment Letter for Grace Therapeutics, Inc. (GRCE) (CIK 0001444192) (GRCE) — Oct 1, 2018

Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)
Date: Oct. 1, 2018 · CIK: 0001444192 · Accession: 0000000000-18-030970

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File numbers found in text: 333-220755

Date
October 1, 2018
Author
Not clearly detected
Form
UPLOAD
Company
Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)

Letter

October 1, 2018 Janelle D’Alvise President and Chief Executive Officer Acasti Pharma Inc. 545 Promenade du Centropolis, Suite 100 Laval, Québec, Canada H7T 0A3 Re:Acasti Pharma Inc. Post-effective Amendment No. 1 to Registration Statement on Form F-1 Filed September 21, 2018 File No. 333-220755 Dear Ms. D’Alvise: We have reviewed your post-effective amendment and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Post-effective Amendment to Form F-1 General 1.We note that you have omitted substantially all of the disclosure required by Part I of Form F-1 in this post-effective amendment to your registration statement on Form F-1. Please amend to include all of the disclosures required by Part I. Refer to Rule 472(b) of the Securities Act of 1933, as amended. 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.

FirstName LastNameJanelle D’Alvise Comapany NameAcasti Pharma Inc. October 1, 2018 Page 2 FirstName LastName Janelle D’Alvise Acasti Pharma Inc. October 1, 2018 Page 2 Please contact Dorrie Yale at 202-551-8776 or Erin Jaskot at 202-551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Jason Comerford

Show Raw Text
October 1, 2018
Janelle D’Alvise
President and Chief Executive Officer
Acasti Pharma Inc.
545 Promenade du Centropolis, Suite 100
Laval, Québec, Canada H7T 0A3
Re:Acasti Pharma Inc.
Post-effective Amendment No. 1 to
Registration Statement on Form F-1
Filed September 21, 2018
File No. 333-220755
Dear Ms. D’Alvise:
            We have reviewed your post-effective amendment and have the following comment.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to the comment, we may have additional comments.
Post-effective Amendment to Form F-1
General
1.We note that you have omitted substantially all of the disclosure required by Part I of
Form F-1 in this post-effective amendment to your registration statement on Form F-1.
Please amend to include all of the disclosures required by Part I.  Refer to Rule 472(b) of
the Securities Act of 1933, as amended.
            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.

 FirstName LastNameJanelle D’Alvise
 Comapany NameAcasti Pharma Inc.
 October 1, 2018 Page 2
 FirstName LastName
Janelle D’Alvise
Acasti Pharma Inc.
October 1, 2018
Page 2
            Please contact Dorrie Yale at 202-551-8776 or Erin Jaskot at 202-551-3442 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Jason Comerford