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Correspondence 0001193125-23-146702 from Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)

Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: May 17, 2023 · CIK: 0001505512 · Accession: 0001193125-23-146702

AI Filing Summary & Sentiment

File numbers found in text: 333-271847

Date
May 17, 2023
Author
By
Form
CORRESP
Company
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)

Letter

Regulus Therapeutics Inc.

4224 Campus Point Court, Suite 210

San Diego, CA 92121

(858) 202-6300

May 17, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jason Drory

Re:

Regulus Therapeutics Inc.

Registration Statement on Form S-3

File No. 333-271847

Acceleration Request

Requested Date:

Friday, May 19, 2023

Requested Time:

11:00 a.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 11:00 a.m. Eastern Time on Friday, May 19, 2023, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact Thomas A. Coll of Cooley LLP at (858) 550-6013 or Asa M. Henin of Cooley LLP at (858) 550-6104.

Sincerely,
REGULUS THERAPEUTICS INC.

Show Raw Text
CORRESP
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CORRESP

 Regulus Therapeutics Inc.

4224 Campus Point Court, Suite 210

San Diego, CA 92121

(858) 202-6300

May 17, 2023

 VIA EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Jason Drory

Re:

Regulus Therapeutics Inc.

Registration Statement on Form S-3

File No. 333-271847

Acceleration Request

 Requested Date:

Friday, May 19, 2023

 Requested Time:

11:00 a.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 11:00 a.m. Eastern Time on Friday, May 19, 2023, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact Thomas A. Coll of Cooley LLP at (858)
550-6013 or Asa M. Henin of Cooley LLP at (858) 550-6104.

Sincerely,

REGULUS THERAPEUTICS INC.

By:

/s/ Christopher Aker

Christopher Aker

SVP & General Counsel