SEC Company Response from Regulus Therapeutics Inc. (RGLS) (CIK 0001505512) — Jan 27, 2020
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: Jan. 27, 2020 · CIK: 0001505512 · Accession: 0001193125-20-015459
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File numbers found in text: 333-236026
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CORRESP 1 filename1.htm CORRESP Regulus Therapeutics Inc. 10628 Science Center Drive, Suite 225 San Diego, CA 92121 (858) 202-6300 January 27, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tim Buchmiller Re: Regulus Therapeutics Inc. Registration Statement on Form S-3 File No. 333-236026 Acceleration Request Requested Date: Wednesday, January 29, 2020 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Regulus Therapeutics Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on Wednesday, January 29, 2020, or as soon thereafter as is practicable. If you have any questions regarding this request, please contact Kenneth J. Rollins of Cooley LLP at (858) 550-6136 or Asa M. Henin of Cooley LLP at (858) 550-6104. Sincerely, REGULUS THERAPEUTICS INC. By: /s/ Christopher Aker Christopher Aker SVP & General Counsel