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Correspondence 0001193125-24-003062 from Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)

Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: Jan. 5, 2024 · CIK: 0001505512 · Accession: 0001193125-24-003062

AI Filing Summary & Sentiment

File numbers found in text: 333-276287

Date
January 5, 2024
Author
REGULUS THERAPEUTICS
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

January 5, 2024

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. 333-276287

Acceleration Request

Requested Date:

Tuesday, January 9, 2024

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 Tuesday, January 9, 2024, 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

January 5, 2024

 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. 333-276287

Acceleration Request

Requested Date:

Tuesday, January 9, 2024

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 Tuesday, January 9, 2024, 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