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SEC Comment Letter for Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251) (CTXR) — Sep 19, 2019

Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)
Date: Sept. 19, 2019 · CIK: 0001506251 · Accession: 0000000000-19-013747

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File numbers found in text: 333-233759

Date
September 18, 2019
Author
Myron Holubiak
Form
UPLOAD
Company
Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)

Letter

September 18, 2019 Myron Holubiak President and Chief Executive Officer Citius Pharmaceuticals, Inc. 11 Commerce Drive, First Floor Cranford, New Jersey 07016 Re:Citius Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed September 13, 2019 File No. 333-233759 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Lorna A. Knick

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September 18, 2019
Myron Holubiak
President and Chief Executive Officer
Citius Pharmaceuticals, Inc.
11 Commerce Drive, First Floor
Cranford, New Jersey 07016
Re:Citius Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed September 13, 2019
File No. 333-233759
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Lorna A. Knick