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
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File numbers found in text: 333-237163
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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