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
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File numbers found in text: 333-276287
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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 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