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SEC Comment Letter for Regulus Therapeutics Inc. (RGLS) (CIK 0001505512) — Jan 27, 2020

Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: Jan. 27, 2020 · CIK: 0001505512 · Accession: 0000000000-20-000672

AI Filing Summary & Sentiment

File numbers found in text: 333-236026

Date
January 27, 2020
Author
Not clearly detected
Form
UPLOAD
Company
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)

Letter

January 27, 2020 Thomas A. Hagan President and Chief Executive Officer Regulus Therapeutics Inc. 10628 Science Center Drive, Suite 225 San Diego, California 92121 Re:Regulus Therapeutics Inc. Registration Statement on Form S-3 Filed January 23, 2020 File No. 333-236026 Dear Mr. Hagan: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Thomas A. Coll, Esq.

Show Raw Text
January 27, 2020
Thomas A. Hagan
President and Chief Executive Officer
Regulus Therapeutics Inc.
10628 Science Center Drive, Suite 225
San Diego, California 92121
Re:Regulus Therapeutics Inc.
Registration Statement on Form S-3
Filed January 23, 2020
File No. 333-236026
Dear Mr. Hagan:
            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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Thomas A. Coll, Esq.