Correspondence 0001193125-24-098834 from Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Regulus Therapeutics Inc. (RGLS) (CIK 0001505512)
Date: April 17, 2024 · CIK: 0001505512 · Accession: 0001193125-24-098834
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File numbers found in text: 333-278581
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CORRESP 1 filename1.htm CORRESP REGULUS THERAPEUTICS INC. 4224 Campus Point Court, Suite 210 San Diego, CA 92121 April 17, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Jimmy McNamara RE: Regulus Therapeutics Inc. Registration Statement on Form S-3 Filed April 9, 2024 File No. 333-278581 Ladies and Gentlemen: Regulus Therapeutics Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on April 19, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Thomas A. Coll of Cooley LLP and Asa M. Henin of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Thomas A. Coll at (858) 550-6013, or in his absence, Asa M. Henin at (858) 550-6104. Very truly yours, REGULUS THERAPEUTICS, INC. By: /s/ Christopher Aker Name: Christopher Aker Title: SVP and General Counsel cc: Cris Calsada, Regulus Therapeutics Inc. Thomas A. Coll, Cooley LLP Asa M. Henin, Cooley LLP