SEC Comment Letter 0000000000-23-013001 to Lipocine Inc. (LPCN) (CIK 0001535955) (LPCN)
Lipocine Inc. (LPCN) (CIK 0001535955)
Date: Nov. 29, 2023 · CIK: 0001535955 · Accession: 0000000000-23-013001
AI Filing Summary & Sentiment
File numbers found in text: 333-275716
Letter
United States securities and exchange commission logo November 29, 2023 Mahesh Patel Chief Executive Officer Lipocine Inc. 675 Arapeen Drive, Suite 202 Salt Lake City, UT 84108 Re:Lipocine Inc. Registration Statement on Form S-3 Filed November 22, 2023 File No. 333-275716 Dear Mahesh Patel: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Nolan Taylor, Esq.
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United States securities and exchange commission logo
November 29, 2023
Mahesh Patel
Chief Executive Officer
Lipocine Inc.
675 Arapeen Drive, Suite 202
Salt Lake City, UT 84108
Re:Lipocine Inc.
Registration Statement on Form S-3
Filed November 22, 2023
File No. 333-275716
Dear Mahesh Patel:
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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Nolan Taylor, Esq.