SEC Company Response from Novan, Inc. (CIK 0001467154) — Apr 8, 2020
Novan, Inc. (CIK 0001467154)
Date: April 8, 2020 · CIK: 0001467154 · Accession: 0001467154-20-000043
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File numbers found in text: 333-236583
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CORRESP 1 filename1.htm Document Novan, Inc. 4105 Hopson Road Morrisville, North Carolina 27560 April 8, 2020 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0306 Attn: Mr. Jeffrey Gabor Re: Novan, Inc. Registration Statement on Form S-3 Filed February 24, 2020 File No. 333-236583 Request for Acceleration Dear Mr. Gabor: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Novan, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-236583), so that it may be declared effective at 9:00 a.m., Eastern Time on Friday, April 10, 2020, or as soon thereafter as is practicable. If you have any questions, please contact me at (919) 485-8080. Thank you in advance for your assistance. Sincerely, /s/ John M. Gay John M. Gay VP, Finance and Corporate Secretary cc: Paula Brown Stafford, President and Chief Executive Officer Amy M. Batten, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.