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SEC Comment Letter for Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — Feb 8, 2019

Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: Feb. 8, 2019 · CIK: 0001534120 · Accession: 0000000000-19-001663

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-229283

Date
February 7, 2019
Author
Joe Miller
Form
UPLOAD
Company
Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)

Letter

February 7, 2019 Joe Miller Chief Financial Officer Cerecor Inc. 400 E. Pratt Street, Suite 606 Baltimore, Maryland 21202 Re:Cerecor Inc. Registration Statement on Form S-3 Filed January 17, 2019 File No. 333-229283 Dear Mr. Miller: 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 Todd Schiffman at 202-551-3491 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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February 7, 2019
Joe Miller
Chief Financial Officer
Cerecor Inc.
400 E. Pratt Street, Suite 606
Baltimore, Maryland 21202
Re:Cerecor Inc.
Registration Statement on Form S-3
Filed January 17, 2019
File No. 333-229283
Dear Mr. Miller:
            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 Todd Schiffman at 202-551-3491 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance