SEC Comment Letter 0000000000-24-000026 to Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: Jan. 2, 2024 · CIK: 0001505512 · Accession: 0000000000-24-000026
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File numbers found in text: 333-276287
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United States securities and exchange commission logo
January 2, 2024
Joseph Hagan
Chief Executive Officer
Regulus Therapeutics Inc.
4224 Campus Point Court, Suite 210
San Diego, CA 92121
Re:Regulus Therapeutics Inc.
Registration Statement on Form S-3
Filed December 27, 2023
File No. 333-276287
Dear Joseph 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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Asa Michael Henin