SEC Company Response from Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — Oct 1, 2015
Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: Oct. 1, 2015 · CIK: 0001534120 · Accession: 0001104659-15-068615
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File numbers found in text: 333-204905
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CORRESP 1 filename1.htm Morgan, Lewis & Bockius LLP 1701 Market Street Philadelphia, Pennsylvania 19103 Tel: (215) 963-5000 / Fax: (215) 963-5001 October 1, 2015 By Electronic Submission and Federal Express Division of Corporate Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 ATTN: Jeffrey P. Riedler Re: Cerecor Inc. — Amendment No. 3 to Registration Statement on Form S-1 (File No. 333-204905) Ladies and Gentlemen: On behalf of Cerecor Inc. (the “Company”), transmitted via the Securities and Exchange Commission’s EDGAR System for filing pursuant to the Securities Act of 1933, as amended, is Amendment No. 3 to the Registration Statement on Form S-1 (the “Registration Statement”) of the Company relating to the registration of the offer and sale of the Company’s units. For the convenience of the Staff’s review, the Registration Statement, marked to reflect changes against Amendment No. 2, are being delivered to Mr. Scot Foley. Please contact the undersigned at (215) 963-5716 with any questions or comments you may have regarding this submission. Very truly yours, /s/ Kevin S. Shmelzer Kevin S. Shmelzer, Esquire