SEC Comment Letter for Novan, Inc. (CIK 0001467154) — Feb 26, 2020
Novan, Inc. (CIK 0001467154)
Date: Feb. 26, 2020 · CIK: 0001467154 · Accession: 0000000000-20-001748
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File numbers found in text: 333-236583
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February 26, 2020
Paula Brown Stafford
President and Chief Executive Officer
Novan, Inc.
4105 Hopson Road
Morrisville, NC 27560
Re:Novan, Inc.
Registration Statement on Form S-3
Filed February 24, 2020
File No. 333-236583
Dear Ms. Stafford:
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Amy Meyers Batten, Esq.