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
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File numbers found in text: 333-283942
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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.