SEC Comment Letter for Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251) (CTXR) — Nov 17, 2017
Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)
Date: Nov. 17, 2017 · CIK: 0001506251 · Accession: 0000000000-17-040793
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File numbers found in text: 333-221492
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November 17, 2017
Myron Holubiak
Chief Executive Officer
Citius Pharmaceuticals, Inc.
11 Commerce Drive, First Floor
Cranford, NJ 07016
Re:Citius Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed November 9, 2017
File No. 333-221492
Dear Mr. Holubiak:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-3
Incorporation of Documents by Reference, page 14
1.Please incorporate by reference your Current Reports on Form 8-K filed on October 12
and 26, 2016. Please also incorporate by reference your Form 8-A filed July 28, 2017.
Refer to Items 12(a)(2) and 12(a)(3) of Form S-3 for guidance.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameMyron Holubiak
Comapany NameCitius Pharmaceuticals, Inc.
June 16, 2017 Page 2
FirstName LastName
Myron Holubiak
Citius Pharmaceuticals, Inc.
November 17, 2017
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Ada D. Sarmento at (202) 551-3798 or Suzanne Hayes at (202) 551-3675
with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: W. David Mannheim, Esq.