SEC Comment Letter for Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — Aug 21, 2018

Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: Aug. 21, 2018 · CIK: 0001534120 · Accession: 0000000000-18-026016

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File numbers found in text: 001-37590

Date

August 21, 2018

Author

Mariam Morris

Form

UPLOAD

Company

Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)

Letter

August 21, 2018 Mariam Morris Chief Financial Officer Cerecor Inc. 400 E. Pratt Street, Suite 606 Baltimore, MD 21202 Re:Cerecor Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed April 2, 2018 File No. 001-37590 Dear Ms. Morris: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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August 21, 2018
Mariam Morris
Chief Financial Officer
Cerecor Inc.
400 E. Pratt Street, Suite 606
Baltimore, MD 21202
Re:Cerecor Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed April 2, 2018
File No. 001-37590
Dear Ms. Morris:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance

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