Correspondence 0001104659-24-132048 from Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746) (ACRS)
Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)
Date: Dec. 27, 2024 · CIK: 0001557746 · Accession: 0001104659-24-132048
AI Filing Summary & Sentiment
File numbers found in text: 333-283942
Letter
Re: Aclaris Therapeutics, Inc. (the “Company”)
December 27, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Doris Stacey Gama
Registration Statement on Form S-3
Filed: December 19, 2024
File No. 333-283942
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement to become effective at 4:00 p.m. Eastern Time on December 31, 2024, or as soon thereafter as is practicable, or at such later time as the Company may orally request via telephone call to the staff. The Company hereby authorizes each of Mark Ballantyne, Brian Leaf and David Brinton of Cooley LLP to make such request on its behalf.
Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne of Cooley LLP at (703) 456-8084, or in his absence, Brian Leaf of Cooley LLP at (703) 456-8053 or David Brinton of Cooley LLP at (202) 776-2989.
Very
truly yours,
Aclaris
Therapeutics, Inc.
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December 27, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Doris Stacey Gama
Re:
Aclaris Therapeutics, Inc. (the “Company”)
Registration Statement
on Form S-3
Filed: December 19, 2024
File No. 333-283942
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement to become effective at 4:00 p.m. Eastern Time on December
31, 2024, or as soon thereafter as is practicable, or at such later time as the Company may orally request via telephone call to the staff.
The Company hereby authorizes each of Mark Ballantyne, Brian Leaf and David Brinton of Cooley LLP to make such request on its behalf.
Once the above-referenced
Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne of Cooley LLP at (703) 456-8084,
or in his absence, Brian Leaf of Cooley LLP at (703) 456-8053 or David Brinton of Cooley LLP at (202) 776-2989.
Very
truly yours,
Aclaris
Therapeutics, Inc.
By:
/s/ Kevin Balthaser
Kevin Balthaser
Chief Financial Officer