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SEC Comment Letter for Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746) (ACRS) — Mar 19, 2020

Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)
Date: March 19, 2020 · CIK: 0001557746 · Accession: 0000000000-20-002443

AI Filing Summary & Sentiment

File numbers found in text: 333-237163

Date
March 19, 2020
Author
Not clearly detected
Form
UPLOAD
Company
Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)

Letter

March 19, 2020 Frank Ruffo Chief Financial Officer Aclaris Therapeutics, Inc. 640 Lee Road, Suite 200 Wayne, PA 19087 Re:Aclaris Therapeutics, Inc. Registration Statement on Form S-3 Filed March 13, 2020 File No. 333-237163 Dear Mr. Ruffo: 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark Ballantyne

Show Raw Text
March 19, 2020
Frank Ruffo
Chief Financial Officer
Aclaris Therapeutics, Inc.
640 Lee Road, Suite 200
Wayne, PA 19087
Re:Aclaris Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 13, 2020
File No. 333-237163
Dear Mr. Ruffo:
            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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark Ballantyne