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SEC Comment Letter for Grace Therapeutics, Inc. (GRCE) (CIK 0001444192) (GRCE) — Mar 11, 2025

Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)
Date: March 11, 2025 · CIK: 0001444192 · Accession: 0000000000-25-002641

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File numbers found in text: 333-285661

Date
March 11, 2025
Author
Division of
Form
UPLOAD
Company
Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)

Letter

Re: Grace Therapeutics, Inc. Registration Statement on Form S-3 Filed March 10, 2025 File No. 333-285661 Dear Prashant Kohli:

March 11, 2025

Prashant Kohli Chief Executive Officer Grace Therapeutics, Inc. 103 Carnegie Center, Suite 300 Princeton, NJ 08540

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 Jason Drory at 202-551-8342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Steve Abrams

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 11, 2025

Prashant Kohli
Chief Executive Officer
Grace Therapeutics, Inc.
103 Carnegie Center, Suite 300
Princeton, NJ 08540

 Re: Grace Therapeutics, Inc.
 Registration Statement on Form S-3
 Filed March 10, 2025
 File No. 333-285661
Dear Prashant Kohli:

 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 Jason Drory at 202-551-8342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Steve Abrams
</TEXT>
</DOCUMENT>