SEC Company Response from Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251) (CTXR) — Jan 30, 2018
Citius Pharmaceuticals, Inc. (CTXR) (CIK 0001506251)
Date: Jan. 30, 2018 · CIK: 0001506251 · Accession: 0001213900-18-001023
AI Filing Summary & Sentiment
File numbers found in text: 333-222538
Referenced dates: January 25, 2018
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CORRESP
1
filename1.htm
January
30, 2018
VIA
EDGAR
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F Street N.E.
Washington,
DC 20549
Attn:
Christine Westbrook
Re: Citius
Pharmaceuticals, Inc.
Registration
Statement on Form S-1
Filed
January 12, 2018
File
No. 333-222538
Ladies
and Gentlemen:
We
write this letter on behalf of our client Citius Pharmaceuticals, Inc. in response to the comment of the Staff of the Securities
and Exchange Commission with respect to the above-captioned filing, as set forth in the Staff’s letter dated January 25,
2018. Our response below is numbered to correspond to the numbered comment in the Staff’s letter, which is repeated below
in italics.
FORM
S-1
Form
S-1 Filed January 12, 2018
Incorporation
of Certain Documents by Reference, page 63
1. Please
revise your disclosure to incorporate by reference your definitive proxy statement filed
on December 13, 2017 and current reports on Form 8-K filed on October 10, 2017, October
24, 2017, October 31, 2017, November 7, 2017 (two), November 9, 2017, December 1, 2017
and December 19, 2017. Refer to Item 12(a)(2) of Form S-1.
U.S.
Securities and Exchange Commission
January
30, 2018
Page
2
The
requested disclosure has been made on page 63.
*
* * * *
Citius
Pharmaceuticals, Inc. respectfully submits that the foregoing discussions and amendments to the registration statement are appropriately
responsive to the comments of the Staff. If the Staff has any further comments, please direct them to the undersigned.
Sincerely,
/s/ Alexander M. Donaldson
cc: Jaime
Bartushak, Chief Financial Officer