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SEC Comment Letter 0000000000-24-003511 to Skye Bioscience, Inc. (SKYE) (CIK 0001516551) (SKYE)

Skye Bioscience, Inc. (SKYE) (CIK 0001516551)
Date: April 2, 2024 · CIK: 0001516551 · Accession: 0000000000-24-003511

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-278286

Date
April 2, 2024
Author
Punit Dhillon
Form
UPLOAD
Company
Skye Bioscience, Inc. (SKYE) (CIK 0001516551)

Letter

United States securities and exchange commission logo April 2, 2024 Punit Dhillon Chief Executive Officer Skye Bioscience, Inc. 11250 El Camino Real, Suite 100 San Diego , CA 92130 Re:Skye Bioscience, Inc. Registration Statement on Form S-1 Filed March 27, 2024 File No. 333-278286 Dear Punit Dhillon: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John Hensley

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United States securities and exchange commission logo
April 2, 2024
Punit Dhillon
Chief Executive Officer
Skye Bioscience, Inc.
11250 El Camino Real, Suite 100
San Diego , CA 92130
Re:Skye Bioscience, Inc.
Registration Statement on Form S-1
Filed March 27, 2024
File No. 333-278286
Dear Punit Dhillon:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       John Hensley