Correspondence 0001493152-24-015824 from Lipocine Inc. (LPCN) (CIK 0001535955) (LPCN)

Lipocine Inc. (LPCN) (CIK 0001535955)
Date: April 24, 2024 · CIK: 0001535955 · Accession: 0001493152-24-015824

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AI Filing Summary & Sentiment

File numbers found in text: 333-275716

Date

April 24, 2024

Author

Chief

Form

CORRESP

Company

Lipocine Inc. (LPCN) (CIK 0001535955)

Letter

Lipocine Inc.

Arapeen Drive, Suite 202,

Salt Lake City, Utah

April 24, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attention: Doris Stacey Gama

Re: Lipocine Inc. – Registration Statement on Form S-3 (File No. 333-275716)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-275716) (as amended, the “Registration Statement”) of Lipocine Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on April 25, 2024, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling Nolan Taylor at (801) 933-7366.

Very
truly yours,
Lipocine
Inc.

Show Raw Text

CORRESP
1
filename1.htm

Lipocine
Inc.

675
Arapeen Drive, Suite 202,

Salt
Lake City, Utah

April
24, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
Doris Stacey Gama

Re:
Lipocine Inc. – Registration Statement on Form S-3 (File No. 333-275716)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration
Statement on Form S-3 (File No. 333-275716) (as amended, the “Registration Statement”) of Lipocine Inc. We respectfully request
that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on April 25, 2024, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney
LLP, by calling Nolan Taylor at (801) 933-7366.

    Very
    truly yours,

    Lipocine
    Inc.

    By:
    /s/
    Mahesh V. Patel

    Name:
    Mahesh
V. Patel

    Title:
    Chief
Executive Officer

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