SEC Comment Letter 0000000000-24-004130 to Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: April 16, 2024 · CIK: 0001505512 · Accession: 0000000000-24-004130
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File numbers found in text: 333-278581
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United States securities and exchange commission logo
April 16, 2024
Cris Calsada
Chief Financial Officer
Regulus Therapeutics Inc.
4224 Campus Point Court, Suite 210
San Diego, California 92121
Re:Regulus Therapeutics Inc.
Registration Statement on Form S-3
Filed April 9, 2024
File No. 333-278581
Dear Cris Calsada:
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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Asa Michael Henin