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
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File numbers found in text: 333-235666
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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.