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SEC Company Response from Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS) — Apr 11, 2019

Evolus, Inc. (EOLS) (CIK 0001570562)
Date: April 11, 2019 · CIK: 0001570562 · Accession: 0001570562-19-000057

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File numbers found in text: 333-230466

Date
April 11, 2019
Author
David Moatazedi
Form
CORRESP
Company
Evolus, Inc. (EOLS) (CIK 0001570562)

Letter

VIA EDGAR Division of Corporation Finance Request for Acceleration Acceleration Request Request Date: April 15, 2019 Request Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Westbrook:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Evolus, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-230466) to become effective at 4:00 p.m. Eastern Time on April 15, 2019, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Jason C. Dreibelbis at (949) 623-3543.

Sincerely,
EVOLUS, INC.

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CORRESP
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		Document

Evolus, Inc.

520 Newport Center Drive, Suite 1200

Newport Beach, CA 92660

April 11, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:    Christine Westbrook

Joe McCann

Re:    Evolus, Inc.

Registration Statement on Form S-3

File No. 333-230466

Request for Acceleration

Acceleration Request

Request Date: April 15, 2019

Request Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Westbrook:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Evolus, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-230466) to become effective at 4:00 p.m. Eastern Time on April 15, 2019, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Jason C. Dreibelbis at (949) 623-3543.

Sincerely,

EVOLUS, INC.

By: /s/ David Moatazedi

       David Moatazedi

       President and Chief Executive Officer

cc:

 Jeffrey J. Plumer, Evolus, Inc.

Michael A. Hedge, K&L Gates LLP

Jason C. Dreibelbis, K&L Gates LLP