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SEC Comment Letter for Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — Dec 27, 2019

Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: Dec. 27, 2019 · CIK: 0001534120 · Accession: 0000000000-19-016816

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-235666

Date
December 27, 2019
Author
Joseph Miller
Form
UPLOAD
Company
Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)

Letter

December 27, 2019 Joseph Miller Chief Financial Officer Cerecor Inc. 540 Gaither Road, Suite 400 Rockville, MD 20850 Re:Cerecor Inc. Registration Statement on Form S-4 Filed December 20, 2019 File No. 333-235666 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Donald R. Reynolds, Esq.

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December 27, 2019
Joseph Miller
Chief Financial Officer
Cerecor Inc.
540 Gaither Road, Suite 400
Rockville, MD 20850
Re:Cerecor Inc.
Registration Statement on Form S-4
Filed December 20, 2019
File No. 333-235666
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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Donald R. Reynolds, Esq.