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SEC Comment Letter for Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251) (CTXR) — Apr 23, 2019

Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)
Date: April 23, 2019 · CIK: 0001506251 · Accession: 0000000000-19-007488

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-230919

Date
April 23, 2019
Author
Myron Holubiak
Form
UPLOAD
Company
Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)

Letter

April 23, 2019 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-1 Filed April 17, 2019 File No. 333-230919 Dear Mr. Holubiak: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Alexander M. Donaldson - Wyrick Robbins

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April 23, 2019
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-1
Filed April 17, 2019
File No. 333-230919
Dear Mr. Holubiak:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Dorrie Yale at 202-551-8776 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Alexander M. Donaldson - Wyrick Robbins