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
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File numbers found in text: 333-271847
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CORRESP 1 filename1.htm 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