SEC Comment Letter for Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS) — Dec 18, 2024

Evolus, Inc. (EOLS) (CIK 0001570562)
Date: Dec. 18, 2024 · CIK: 0001570562 · Accession: 0000000000-24-013953

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File numbers found in text: 001-38381

Date

December 18, 2024

Author

Sandra Beaver

Form

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Company

Evolus, Inc. (EOLS) (CIK 0001570562)

Letter

December 18, 2024 Sandra Beaver Chief Financial Officer Evolus, Inc. 520 Newport Center Dr. Suite 1200 Newport Beach, CA 92660 Re:Evolus, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-38381 Dear Sandra Beaver: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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December 18, 2024
Sandra Beaver
Chief Financial Officer
Evolus, Inc.
520 Newport Center Dr.
Suite 1200
Newport Beach, CA 92660
Re:Evolus, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38381
Dear Sandra Beaver:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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