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SEC Comment Letter 0000000000-24-014275 to Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746) (ACRS)

Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)
Date: Dec. 26, 2024 · CIK: 0001557746 · Accession: 0000000000-24-014275

AI Filing Summary & Sentiment

File numbers found in text: 333-283942

Date
December 26, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)

Letter

December 26, 2024 Neal Walker Interim Chief Executive Officer Aclaris Therapeutics, Inc. 701 Lee Road, Suite 103 Wayne, PA 19087 Re:Aclaris Therapeutics, Inc. Registration Statement on Form S-3 Filed December 19, 2024 File No. 333-283942 Dear Neal Walker: 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:Mark Ballantyne, Esq.

Show Raw Text
December 26, 2024
Neal Walker
Interim Chief Executive Officer
Aclaris Therapeutics, Inc.
701 Lee Road, Suite 103
Wayne, PA 19087
Re:Aclaris Therapeutics, Inc.
Registration Statement on Form S-3
Filed December 19, 2024
File No. 333-283942
Dear Neal Walker:
            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:Mark Ballantyne, Esq.