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Correspondence 0001104659-25-020825 from Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746) (ACRS)

Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)
Date: March 5, 2025 · CIK: 0001557746 · Accession: 0001104659-25-020825

AI Filing Summary & Sentiment

File numbers found in text: 333-285370

Date
March 5, 2025
Author
Aclaris
Form
CORRESP
Company
Aclaris Therapeutics, Inc. (ACRS) (CIK 0001557746)

Letter

Re: Aclaris Therapeutics, Inc. (the “Company”)

March 5, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Alan Campbell

Registration Statement on Form S-3

Filed: February 27, 2025

File No. 333-285370

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 March 7, 2025, 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.

Show Raw Text
CORRESP
1
filename1.htm

March 5, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:     Alan
Campbell

Re: Aclaris
                                            Therapeutics, Inc. (the “Company”)

  Registration Statement on Form S-3

  Filed: February 27, 2025

  File No. 333-285370

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 March 7,
2025, 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