SEC Company Response from Grace Therapeutics, Inc. (GRCE) (CIK 0001444192) (GRCE) — Oct 12, 2018
Grace Therapeutics, Inc. (GRCE) (CIK 0001444192)
Date: Oct. 12, 2018 · CIK: 0001444192 · Accession: 0001171843-18-006964
AI Filing Summary & Sentiment
File numbers found in text: 333-220755
Referenced dates: October 1, 2018
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CORRESP
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Osler, Hoskin & Harcourt llp
620 8th Avenue – 36th Floor
New York, N.Y. 10018
212.867.5800 main
212.867.5802 facsimile
New York
Toronto
Montréal
Calgary
Ottawa
Vancouver
October 12, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Dorrie Yale and Erin Jaskot
Re:
Acasti Pharma Inc.
Post-Effective Amendment No. 1 to Registration Statement
on Form F-1
Filed September 21, 2018
File No. 333-220755
Ladies and Gentlemen:
On behalf of Acasti Pharma Inc. (the “Company”),
we are today filing with the U.S. Securities and Exchange Commission (the “Commission”) the Amendment No. 1
to Post-Effective Amendment No. 1 (the “Amendment No. 1”) to the Company’s registration statement on Form
F-1, first filed on September 29, 2017 and declared effective by the Commission on December 19, 2017. This Amendment No. 1 is filed
with the Commission in response to the comment received from the staff’s letter dated October 1, 2018.
For ease of review, the staff’s comment has been reproduced
below in italics, followed by the Company’s response.
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.
Response: Concurrently herewith, the Company has filed Amendment No. 1, which includes disclosures required by Part I of Form F-1. Pursuant to General Instruction VI of Form F-1, the Company
has elected to incorporate by reference reports filed by the Company under the Securities Exchange Act of 1934, as amended, to
provide the information required by Item 3 and Item 4 of Form F-1 in accordance with Item 4A and Item 5 of Form F-1.
Should you have any questions, please contact
the undersigned at 212-991-2533.
Sincerely,
/s/ Jason Comerford
cc:
Janelle D’Alvise, Acasti Pharma Inc.
Linda O’Keefe, Acasti Pharma Inc.
Jean-François Boily, Acasti Pharma Inc.
osler.com