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SEC Comment Letter for Grace Therapeutics, Inc. (GRCE) (CIK 0001444192) (GRCE) — Oct 12, 2023

Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)
Date: Oct. 12, 2023 · CIK: 0001444192 · Accession: 0000000000-23-011153

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File numbers found in text: 333-274899

Date
October 12, 2023
Author
Joshua Gorsky
Form
UPLOAD
Company
Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)

Letter

United States securities and exchange commission logo October 12, 2023 Brian Ford Interim Chief Financial Officer Acasti Pharma Inc. 2572 boul. Daniel-Johnson, 2nd Floor Laval, Québec, Canada H7T 2R3 Re:Acasti Pharma Inc. Registration Statement on Form S-3 Filed October 6, 2023 File No. 333-274899 Dear Brian Ford: 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brandon Kinnard

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United States securities and exchange commission logo
October 12, 2023
Brian Ford
Interim Chief Financial Officer
Acasti Pharma Inc.
2572 boul. Daniel-Johnson, 2nd Floor
Laval, Québec, Canada H7T 2R3
Re:Acasti Pharma Inc.
Registration Statement on Form S-3
Filed October 6, 2023
File No. 333-274899
Dear Brian Ford:
            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 Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Brandon Kinnard